3.40.37  General Instructions

Manual Transmittal

October 28, 2014

Purpose

(1) This transmits revisions for IRM 3.40.37, Block Out of Balance Resolution, General Instructions.

Material Changes

(1) Updated tables throughout the entire IRM.

(2) IRM 3.40.37 was revised to reflect current procedures and remove references to obsolete forms and outdated figures.

(3) Various editorial changes and date changes were made throughout the IRM.

Effect on Other Documents

IRM 3.40.37 dated November 08, 2013 (effective January 1, 2014) is superseded.

Audience

Integrated Submission and Remittance Process (ISRP), Accounting Block Out of Balance employees in Wage and Investment (W&I), and Small Business and Self-Employed (SB/SE)

Effective Date

(01-01-2015)


Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.40.37.1  (01-01-2015)
Overview

  1. These instructions provide common procedures for correcting Blocks Out of Balance "(BOB)" in the Service Center Replacement System. It also contains general instructions for correcting the Block Header and controlling the BOB inventory.

  2. Most BOB conditions relate directly to the Block Header Record which is input at the start of each block. The detail record for each input document is often included on the BOB Register, depending on the BOB code.

    1. When corrections are required for these records, refer to the applicable sections of IRM 3.24, ISRP System.

    2. Instructions for transcribing BOB Registers are included in IRM 3.24.162, Block Out of Balance Transcription Instructions.

  3. Security—Service officials and managers must communicate security standards contained in IRM 10.4.1, Managers Security Handbook, to subordinate employees and establish methods to enforce them. Employees are responsible for taking required precautions in providing security for the documents, information, and property which they handle in performing official duties.

  4. Audit trail—Every correction that is made to the BOB Register except to correct transcription errors should have a corresponding correction on a source document. In addition, whenever a change is made that affects the Batch Transmittal, Batching should be notified so that the original Form 12315, Batch Transmittal, Form 813, Document Register or Data Control can be corrected.

3.40.37.1.1  (01-01-2015)
Campus Processing Operations

  1. The processing operation system is the movement of tax documents throughout the various functions in the campus. The process includes the grouping of documents into blocks, identifying these blocks, and controlling the blocks as they are processed in the different work areas and the movement of documents from one area to another. The route the tax documents follow through the system is known as the "pipeline" . The pipeline goes through these passages:

    • Mail Room

    • Extracting and Sorting

    • Residual Remittance Processing System (RRPS)

    • Service Center Recognition/Image Processing System (SCRIPS)

    • Batching and Numbering

    • Code and Edit

    • Data Conversion Operation

    • Computer Processing

    • Block Out of Balance (BOB) Resolution Unit

    • Error Correction Section

  2. The mail room handles the receiving and shipping of mail for the campus. The mail is counted, opened, and sorted by type of return. The machine that handles this process is called the Service Center Automated Processing System ("SCAMPS" ). Large pieces of mail are opened and handled manually. At the end of these operations, the mail is placed in trays and sent to the next step in the pipeline.

  3. The Extracting and Sorting Unit extracts and sorts the mail into approximately 50 categories.

    1. If the return has money attached ("remittance " ), it is sent to Remittance Processing where employees prepare the remittances for input through the Residual Remittance Processing System ("RRPS" ).

    2. If a return does not have money attached ("non-remittance" ), it is sent to the Pre-batch Unit of the Batching and Numbering area.

  4. In the Residual Remittance Processing System area, taxpayer payment information is recorded and the money received is prepared for bank deposit. Once the following steps are taken, the documents are ready for input into the Residual Remittance Processing System.

    1. Upon receiving the remittance returns from Extracting and Sorting, the returns are set up in blocks and a Document Locator Number ("DLN" ) is assigned to each block. Every tax form that is processed at the campus is given a DLN to identify the document.

    2. The blocks are then grouped into batches. Control Form 1332–A is prepared and attached to a block of work which contains 1 to 100 returns. The Control Form is called the Block Header.

    3. The Block Header ("BH" ) control form document contains an alpha or numeric block identification number, DLN, batch sequence number, and total volume of documents.

  5. The SCRIPS Unit processes the current scannable application for Information Returns Processing (IRP), Federal Tax Return (FTD), Schedules K-1 (Form 1041, Form 1065, and Form 1120–S), Form 940s, and Form 941s.

  6. The Batching and Numbering Unit groups document blocks together into "batches" . The blocks are grouped according to the type of return and Batch Block Tracking System (BBTS) generates a Form 12315, Batch Transmittal. In addition, this unit assigns and stamps DLNs on all non-remit documents.

    1. RRPS blocks that come from the RRPS Unit with RRPS DLNs are batched, assigned a new Batch Control Number, and listed on Form 12315. They are then sent to Code and Edit where the tax data on the return is perfected for input by the Data Conversion Operation.

    2. Blocks of work that contain remit documents which were processed in the RRPS Manual Deposit Unit are sent to the Pre-batch area of Batching and Numbering. Like RRPS documents, they are "final-batched" and sent to Code and Edit.

    3. Non-remit documents follow a different route from remit documents after they are sorted in the Extraction Unit. First, the non-remits are grouped together in preliminary batches in the Pre-batch area. From Pre-batch, these returns move to Code and Edit. Once coded, they are returned to the Batching and Numbering Unit.

    4. A DLN is assigned to a block consisting of one to 100 documents. DLNs are present on the documents and the Block Header Control, Form 1332. Blocks are then sent to numbering which assigns alphas and lists them on Form 12315, Batch Transmittal. A Batch Transmittal sheet can contain one to 30 "blocks" . The batches are placed on carts and sent to Data Conversion for input.

    5. All Blocks received in Batching and Numbering are logged in a records book for reference. The Batch Control Number, alpha, DLN, and volume are listed.

  7. In this area, Tax Examiners check each document to ensure that the information needed for processing is present and legible. The documents are coded and edited in ink and the data transcribers input the coding. The codes instruct the computer regarding how to compute tax liabilities, and signal special program action.

  8. The next step in the pipeline is Data Conversion. Blocks of documents are forwarded to data transcription to be entered into Integrated Submission/Remittance Processing ("ISRP" ). ISRP Operators enter the data into a Data Entry Terminal which is then stored on a server until it is processed through the Generalized Mainframe Framework (GMF) runstreams of the mainframe computer. The computer is programmed to make a number of validity checks on the input data. Some blocks are required to be key verified after original entry. If a mismatch exists between the two operators, it will appear on the terminal screen and corrections will be made.

  9. After returns are input by Data Conversion operators, the data is processed by the mainframe computer. During this processing, data that has been input must pass a series of validity, consistency, and math error checks. Transactions satisfying all validity checks will go to "good tape" which is a record of transactions ready for posting to Master File accounts to a Computing Center. Transactions not passing all validity checks will go to Error Resolution. If a return was coded "unprocessable" by an examiner, it will go to reject tape.

  10. When blocks of work fail block validity checks, the information for the entire block is retained in the BOB File. The technician in the BOB Unit must determine the corrective action needed on a BOB correction record which is then input by the ISRP operators. Once the BOB condition is resolved, the individual document data proceeds to tape.

  11. This area corrects conditions on error and reject tape. Some error conditions are corrected through the Error Resolution System ("ERS" ) that links directly to the mainframe computer. Only a small number of forms' errors are corrected on paper "registers" . Tax Examiners record the corrections on the registers that are input by Data Conversion Operators. Once errors are corrected, the paper data proceeds to good tape.

3.40.37.2  (01-01-2015)
Processing BOBs

  1. The priorities for processing BOBs are:

    1. Resolve all BOBs within two weeks. Any BOB not cleared from the BOB file within two weeks is considered aged.

    2. Work payment blocks (Document Codes 17, 18, 19, 70, 76 and 97) on a priority basis.

    3. Give priority to Blocks with SCCF related BOB conditions (Codes N, P, Q, R, and S) because the corrective action may affect other blocks.

    4. Set other priorities by the program completion dates.

  2. Returns that cannot be resolved by the program completion date should have a transaction code (TC) 59X generated to suppress delinquency notices by using Program Generalized Mainline Frame (GMF) GMF–93 for Business Master File (BMF) returns Form 720, Form 940, Form 941, and Form 943.

  3. Other returns can generate TC 59X transactions through Integrated Data Retrieval System (IDRS).

3.40.37.3  (01-01-2015)
BOB Inventory Controls

  1. The BOB inventory controls are:

    1. Block Out of Balance ID List

    2. BOB Correction Control List

    3. Aged and Missing Blocks

3.40.37.3.1  (01-01-2015)
Block Out of Balance ID List

  1. The Block Out of Balance ID List shows all blocks that are printed on the BOB Register for the same day.

  2. Compare the count at the right of the identification line on the register with the totals at the bottom of the ID List to ensure that all registers have been received.

  3. The re-BOBed counter indicates the number of times the block has previously appeared on a BOB Register. Numerous appearances suggest an error in the program or in the handbook procedures.

  4. Each time a BOB correction is input, the block is removed from the BOB file and validity checked. If the BOB condition remains, a new BOB Sequence Number is assigned and the block is re-BOBed. The record will appear on the BOB Correction Control List the following day.

  5. The BOB ID List is printed in DLN order in the same sequence as the BOB Register.

3.40.37.3.2  (01-01-2015)
BOB Correction Control List

  1. The BOB Correction Control List lists all blocks on the BOB file prior to the latest processing run and contains the disposition of each block.

  2. Each DLN is listed in one of three categories.

    DLN Types Definition Action
    Matched Block DLN Blocks corrected and removed for validity checking. The documents will either continue through mainline processing or re-BOB with a new BOB Sequence Number.
    Non-Matched Block DLN Blocks for which either no correction was made or the correction contained an incorrect sequence number. Locate each BOB Register for a non-matched DLN. If corrections were attempted for these blocks, the registers must be resubmitted for input.
    Deleted Block DLN Blocks that were renumbered, reinput, or voided with Action Code D, R, or N. The Block Disposition will indicate the new DLN or the reinput or void status.

    Note:

    The Block Disposition field contains a [literal] indicating the status of the block or the renumbered DLN.

  3. The BOB Correction Control List is the primary listing for controlling the BOB inventory. The blocks with the oldest dates are listed first and should be given priority.

    1. Verify every block in the Non-Matched Block DLN Category against the open BOB Registers to ensure that all corrections have been accepted by the computer.

    2. If any correction has not been accepted, locate the register and/or the Form 6813. Use the Invalid BOB Correction List to help determine why a correction was not accepted.

  4. A [literal] will indicate the invalid condition. Use this list to resolve re-BOBs or non-matched BOBs for purposes of determining why a correction was not accepted. If a correction appears to have been valid, the list may identify potential program problems. The BOB Register for a block on the Invalid BOB Correction List must be reworked and resubmitted to ISRP. The literals are:

    INVALID CONDITION REASON
    No Match On File Transcribed sequence # does not match BOB sequence #
    Invalid CORR Attempt Data Format of CORR record invalid
    Incompatible SER # Or A/C Invalid Serial #, two CORR In same BLK Header A/C 7,D,N,R OR BOB Code T not CORR for a document
    Invalid Bob Seq # BOB sequence # was other than ten numerics
    No Match Serial Num CORR attempt on DOC serial # not In BLK
    BSN Match Wrong Type Format Code was not for a BOB correction
    Invalid Document ADD Attempt to add a DOC already in block

    Note:

    Header or document: A document correction and a Block Header correction with Action Code 7, D, N, or R, or a document correction for a block for which a BOB Code T condition has not been corrected. Also, note, an asterisk will print in front of the section in which the erroneous correction appears.

  5. When a non-remittance BOB is renumbered, voided, or the document count changed, the Service Center Control File (SCCF) can be adjusted automatically. When the SCCF is adjusted, an "X" will be printed in the "SCCF ADJ" field.

3.40.37.3.3  (01-01-2015)
Aged and Missing Blocks

  1. Locate and pull BOB blocks which are aged or missing as quickly as possible. The block of documents can be pulled from the error correction staging area. If the documents are not found, perform the following actions:

    1. Contact Batching to determine if the block has been sent to another activity.

    2. Contact the Data Controls function to determine whether the block was pulled or deleted.

    3. After three or four days, the document should have been routed to the designated staging area and filed in DLN sequence. When the applicable processing date has been filed, go to the staging area to locate the documents.

    4. Check the Batch Transmittal and other records to verify that the DLN is correct on the register. If the DLN is incorrect, attempt to relocate the documents under the proper DLN.

    5. If the block cannot be cleared and appears aged more than two weeks on the MISTLE Report, prepare an explanation and submit to the Headquarters BBTS analyst.

  2. If the block is not located or corrected within 30 days, the DLN will appear on the SCCF aged list in the Data Controls function.

    1. Data Controls will contact BOB Correction in an attempt to locate and resolve aged cases.

    2. Research the BOB Correction Control List and the BOB Register to determine what action had been taken.

    IF the block THEN
    Has been corrected and is no longer on the BOB inventory. Indicate the Control List disposition and date.
    Has not been located. Indicate research results. Suspend the missing block using action code R. IRM 3.40.37.6 for details.
    Data Controls will be responsible for future research.
    Is still being worked. Determine the reason for the delay and expedite resolution.

3.40.37.4  (01-01-2015)
BOB Register

  1. This section describes the BOB Register and provides instructions. The BOB Register is designed to be corrected like an error register, except that the records are often crowded together such that there may be insufficient room in which to make the correction. Form 6813, Block Out of Balance (BOB) Correction Record is used to make corrections on the register or when additional space is needed. The BOB codes are defined in IRM 3.40.37.6.

3.40.37.4.1  (01-01-2015)
Register Format

  1. Each block contains a non-correctable identification line.

    1. The Alpha/Numeric Block Control Number is the three digit code assigned to each block of input documents.

    2. The program number relates to a particular type of form.

    3. The number in the right corner, under the page number, is a block counter. This field must be used to count the number of blocks on the register, since the sequence numbers are not consecutive.

  2. The register is formatted as follows:

    Type Description
    BOB Sequence Number Consists of a four-position date (year/Julian Date) and a six position serial number.
    Required for every correction record since it identifies the block on the Error/BOB file.
    BOB Correction Match Counter Indicates the number of times the block has been corrected.
    Each time a correction is attempted, a new BOB Sequence Number is assigned.
    Alpha/Numeric Block Control Number The three digit code assigned to each block of input documents.
    Program number This relates to a particular type of form.
    Block counter The number in the right corner, under the page number. Use this field to count the number of blocks on the register, since the sequence numbers are not consecutive.
  3. The sequence numbers on the register are not consecutive because the registers are in DLN order. Further, if a special register sort is used, the numbers may be out of sequence.

  4. The BOB registers are printed as follows:

    1. Except for IRP, the BOB Registers are printed in DLN sequence with re-BOBs first for each Master File.

    2. For IRP, the registers are separated by program number. Within each program, the registers are sorted by batch number and alpha block control number, with re-BOBs listed first.

3.40.37.4.2  (01-01-2015)
Block Header Section

  1. The first correctable section of each record is the Block Header, identified with a "BH" in the first field.

    FIELD NAME FIELD NAME
    A Batch Number H RPS Indicator
    B Reinput Source Code I Prior Year Code
    C Block DLN L Block Header Document Count
    D Year Digit M Header Prejournalized Credit Amt
    E Block Header MFT N Header Prejournalized Debit Amt
    F Transaction Code O Header Secondary Amt
    G Transaction Date    
  2. The Block Header information comes from whichever form was used to control the documents:

    1. Form 1332, Block and Selection Record, is used to block non-remittance documents

    2. Form 813, Document Register, is used for remittances and certain adjustment transactions.

    3. Form 3893, Re-Entry Document Control, is prepared to re-enter or reinput documents.

  3. Field A—Batch number. This field must be numeric.

  4. Field B—Reinput source code.

    1. For Form 3893, this field should always contain an N, R, or 4. Enter "R" , "N " , or "4" as shown in item 11.

    2. If no box, or more than one box is marked, refer to other information on Form 3893 or consult your supervisor.

    3. Leave blank if the Block Header document is either Form 813 or Form 1332. To blank the field, enter encircled 1 followed by a comma after field designator B.

  5. Field C—Block DLN.

    1. This is the first eleven digits of the DLN.

    2. If the DLN has been transcribed incorrectly, correct with Action Code 6, unless the ISRP format code is incorrect.

    3. If the format code is incorrect, enter Action Code R, and route the documents to ISRP for reinput.

    4. If the DLN is in error. See IRM 3.40.37.5 for further instructions.

    5. All return payment blocks processed through RRPS must have a Julian Date of 401–766 in the DLN.

  6. Field D—Year digit.

    1. This is the fourteenth digit of the DLN.

    2. The current year is generated whenever the field is left blank by ISRP. The current year digit is generated except (1); if the DLN Julian Date is later than the current date in which case the prior year digit is generated; or for the Revenue Receipts program the Julian Date must not be more than ten days later than the current date.

    3. The DLN Julian Date may be for the following year in the Revenue Receipts program, toward the end of the year. If the current date is within ten days of the future year Julian Date, the future year digit is generated.

    4. If the year digit has been transcribed or generated incorrectly, correct with Action Code 6

    5. If the DLN is in error. See IRM 3.40.37.5 for further instructions.

  7. Field E—Block Header MFT.

    1. Certain documents require a Master File Tax ("MFT" ) in the Block Header. If not required in the header, this position should be blank. The MFT must also match the SCCF MFT. If this field must be corrected to blanks, enter encircled 2 followed by a comma after Field Designator E.

    2. The valid header MFTs are:

      Document Code Document MFT Header MFT
      17,18, 24, 50, 63, 87 51, 52  
      Employee Plans Master File (EPMF) 74  
      Individual Retirement Account File (IRAF) 29 29
      69 (Form 1096) 69 69
      74 (Form 8487) 74 74
      RRPS Payments various same as doc.

      Note:

      For BMF Revenue Receipts, all Tax Class 2 documents require a MFT in the block header. (Refer to Document 6209, IRS Processing Codes and Information).

    3. The Block Header MFT can be corrected with Action Code 6. However, if an MFT error has caused the documents to be processed to the wrong Master File or the wrong format code, the block must be voided. Prepare Form 12315 and route to control clerk. Data Control should route to the appropriate area.

  8. Fields F through K – Generally reserved for specific programs, fields F, G, and H have meanings that are common to several different programs. These instructions apply to projects that do not have separate sections of IRM 3.40 only.

    1. Field F—Transaction Code.

    2. Enter the correct Block Header Transaction Code when required. The documents that may require a header transaction code are:

      Document Code Transaction Code on Document Transaction Code in Block Header
      45 840 840
      51, 52 Transfer In 370
      30 984, 986 984, 986
      RRPS Payment with Return 03–13, 16, 20–22, 25, 27, 29, 38, 40–44, 46, 59, 60, 65–67, 71, 72, 73, 81, 83, 90–93 or 95 may have a transaction code 610 610
      77 460 023, 024, 053, 460

      Note:

      The Transaction Code is not correctable. If incorrect, reinput with Action Code R.

  9. Field G—Transaction Date.

    1. Enter the correct Block Header Transaction Date when required.

    2. The documents that require the transaction date are Form 1040–ES (Document Code 20).

  10. Field H—RRPS, ISRP AND LOCKBOX

    1. Enter "S" for IMF or "2" for BMF for each block of returns for which payments were entered on the Residual Remittance Processing System with a matching DLN.

    2. Mark at the top of Form 813 "RRPS." Form 3893 has the "RRPS Return" box marked.

    3. The RRPS indicator cannot be present with money amounts in field M or N.

    4. All Integrated Submission Remittance Processing ("ISRP" ) and Lockbox Returns with Doc Codes 06, 08, 10, 12 and 22 must have an "S" indicator for IMF or "2" for BMF.

    5. A remittance that was originally processed on RRPS, but which is now being reinput with the return should not have an RRPS Return Indicator.

    6. Any original block of returns that was created on the SCCF by RRPS must contain an RRPS indicator in Field H.

    7. The RRPS indicator must be blank if the documents have been renumbered after RRPS processing.

    8. When the RRPS indicator field has been erroneously input on a Non RRPS block, line through the RRPS indicator and enter an encircled 1 followed by a comma to clear the RRPS indicator.

  11. Field L—Block Header Document Count.

    1. This count must match the number of documents input (Block Proof Count) and the number of documents on the Service Center Control File (SCCF Count).

    2. Inspect the block of documents to determine if all have been input properly. If all documents have not been input properly, documents may be added or deleted with Action Code 1 or 2.

    3. If only the Block Header Count is in error, correct with Action Code 6 and adjustment indicator 0, 1, 2 or 3.

    4. For non-remittance documents only, the Block Header Count and SCCF Count may be corrected at the same time by using Action Code 6 with BOB SCCF Adjustment Indicator 3. Enter "6–3" to the left of the Block Header section. Non-remittance documents are all documents which have no SCCF amount. Non-remittance documents can contain Block Header amounts for Documents Codes 34 and 54. If the SCCF adjustment cannot be computer generated, enter Action Code 6–0 or Action Code 7 on the register.

    5. In three cases, prepare a Form 4028, Service Center Control File Adjustment Record, to correct the SCCF Document Count: the SCCF Count is in error, while the Block Header is correct; the block is a remittance block; and/or the block is a non-remittance or RRPS block. See IRM 3.40.37.5.4 for instructions on preparing and routing Form 4028.

  12. Field M—Header Prejournalized Credit Amount.

    1. This amount must balance to the credit amounts for each document as listed in the same column.

    2. Correction procedures are the same as the procedures for Field N.

    3. For Revenue Receipts, Doc code 87 cannot have a credit in the block header.

  13. Field N—Header Prejournalized Debit Amount.

    1. This amount must equal the sum of the debit amount fields in the document records. The debit amounts are directly under Block Header Field Debit. In addition the net of the two amount fields (M and N) must equal the SCCF amount if the block is a remittance block.

    2. Check the amounts on the individual records to determine the cause of any imbalance. Use Form 813 (or other header document) as an aid in locating errors.

    3. If the SCCF is in error, prepare Form 4028 in accordance with 3.40.37.4, as appropriate. Do not correct the register until SCCF action has been completed.

    4. If a special character such as a "($)" has been input, a black box may be printed in the amount field and in the Block Header totals. Line through the amount field and enter the correct numeric amount.

    5. This field will be error coded when the doc code is 52 and the amount is non— zero for Account Transfers.

    6. For Revenue Receipts, doc codes 03–13, 16, 20–23, 25–27, 29, 38, 40–44, 46, 59, 60, 65, 67, 71–73, 81, 83, 90–93 and 95 cannot have debit amounts.

    7. Doc code 51 processed in the Revenue Receipts program must not have any amounts in the Block Header.

    8. This field will be error coded when the Revenue Receipts program doc code is 51 and the amount is non— zero.

    9. If the amount on a document has been transcribed in error, enter Action Code 6 and underline the alpha field designator. Enter the correct amount and a field breaker.

  14. Field O—Header Secondary Amount.

    1. This field must balance to the secondary amounts listed in the same column.

    2. Correction procedures are the same as those identified for Field N.

3.40.37.4.3  (01-01-2015)
Document Record Sections

  1. Each DLN within a block is transcribed and may be printed on the BOB Register.

    1. For some BOB codes, the computer has determined that individual document records are not necessary to resolve the BOB condition and therefore, are not printed.

    2. For other codes, only the first document of a block will be printed.

  2. The first two positions of each document record are reserved for error indicators. They are used to quickly locate any document that has mixed data or an out-of-sequence condition. Check every field of the error coded documents and correct as indicated.

    Code Indicates the following:
    "A" A mixed data situation was detected during the edit run. This means that data may have been transcribed into the wrong field, sections, or documents. Code "A" may appear to the left of any section of a document.
    "*" A section or document was transcribed out-of-sequence.

    Example:

    Section 03 of a document may have been transcribed before Section 02. Normally the data for the out-of-sequence section is added with Action Code 3 or 5, indicating that section was input was invalid for the type of document processed or that a required section was not input. Check the document and correct any sections input in error. The section number cannot be corrected. Thus, any incorrect sections must be deleted using Action Code 4 and new sections added with Action Code 5.


    This code appears to the left of the first section of a document only.
    "@" A non-consecutive serial number in an original input block exists.
  3. The positions that follow are the document serial number, document section number, name control, and taxpayer identification number ("TIN" ).

    1. These fields are for reference only and cannot be corrected with Action Code 6. However, the serial and section numbers will be part of the correction record if the section is corrected.

    2. If Action Code 3 or 5 are used for purposes of substituting or add a section, these reference fields are normally required. See the appropriate section of IRM 3.24, ISRP System, for the format of the input record following the action code.

  4. The remaining data in the document records is determined by the various return programs. Remember that the amount fields must balance to the amount in the Block Header column directly above the fields. The fields that may be corrected with Action Code 6 are the fields with alpha field designators only.

    1. Debit amounts are identified with alpha field designator G. If more than one debit is listed for a single document, fields H through L may also contain debits. The sum of document fields G through L must balance to header Field N.

    2. Credit amounts are identified with field designator M and additional credits Designated as fields N through R. The sum of document fields M through R must equal the amount in header field M. These amounts are always credits. A minus sign indicates a negative credit.

    3. Secondary amounts are identified with field designator S and additional amounts designated as fields T through X. The sum of all document fields S through X must equal the amount and match the sign in header field O.

  5. Action Codes 1, 3, and 5 do not use alpha field designators. The alpha field designators are used with Action Code 6 only.

3.40.37.4.4  (01-01-2015)
Control of BOB Registers

  1. When the BOB Registers have been worked, the BOB Control Clerk will block the registers and Form 6813 for routing to ISRP for input using procedures outlined in IRM 3.24.162, BOB Transcription Instructions.

    1. Sort the registers by Master File (format code) and divide into blocks of 100 or fewer corrections. Assign an Alpha Block Control number to the first register in the block.

    2. Enter a consecutive serial number beginning with "00" for each DLN Serial Number (including BH) for which a correction has been entered. The serial number is to the left of the DLN Serial Number.

  2. The registers may be mixed with Forms 6813, however, correct each sequence number either on the register or Form 6813, not both.

  3. Every sequence number present on the register should have a correction on the register or the Form 6813.

3.40.37.4.5  (01-01-2015)
Corrections of BOB Register

  1. To enter corrections on the BOB Register, purple pencil.

  2. Field corrections are limited to 178 positions per ISRP Section. If a long document section is entered on Form 6813, stop entering data after about 170 positions and enter an "@" as an ISRP Section breaker. Then complete the section beginning on the next line.

    Note:

    This is the only situation where "@" must be entered by the BOB Resolution function.

  3. Enter a comma after each corrected field n the Block Header section but not in the following cases:

    1. A negative money amount in the block header section.

    2. After the Action Code or SCCF Adjustment indicator.

    3. Action Codes 2, 4, 7, D, N, or R.

    4. After Name Control/TIN.

  4. Enter a pound sign ("#" ) following each field requiring a negative ("−" ) field breaker.

  5. Always enter dollars and cents together for money amounts. Do not enter a decimal point or a space for money amounts.

  6. Never enter a breaker for UNDRPRT. This is a computer-generated field appearing on various EDIT TBL formats.

  7. To distinguish between the letter ‘O’ and the number zero, zeros are to be written with a line drawn through the middle of the oval.
    Example: 458900.
    Write as: 4589∅∅.

3.40.37.5  (01-01-2015)
Service Center Control File (SCCF)

  1. Every document block processed in the campus is established for count and amount on the SCCF.

  2. Many BOB conditions have a direct effect on the Service Center Control File ("SCCF" ).

    1. Some BOBs result from inconsistencies between the Block Header and the information on the SCCF. The block DLN may not be present on the SCCF (BOB Code P) or the count or amount may not match the SCCF record (BOB Code R).

    2. In other cases, the correction necessary to resolve the BOB condition would cause the SCCF to be out of balance. The SCCF must be adjusted for the correction to be valid. Sometimes the SCCF can be adjusted automatically from the BOB correction record, while at other times, Form 4028 or 4028–A must be prepared.

  3. Each BOB Register that has a SCCF imbalance will print the SCCF data at the bottom of the register.

    1. Except for BOB Code P, the SCCF record will agree with the Block Header record whenever this section is not printed.

    2. For Document Codes 34 and 54, the SCCF amount fields are always blank, even though Block Header amounts will be present.

  4. All employees working BOB Registers must be familiar with general SCCF concepts, including the following:

    1. Every block of documents processed in the campus is established for count and amount on the SCCF file. When the block goes to BOBs, Errors, or Rejects, the SCCF status is updated, and the block becomes settled when all records have gone to good tape or have been deleted.

    2. Each correction to a BOB Register may have an impact on the SCCF. Do not attempt to change the DLN, count, or amount on the Block Header without considering the impact on the SCCF.

    3. If you discover that a block has been processed with the wrong DLN (even if the block was not on the BOB Register), initiate action to correct the erroneous block by pulling the block and making the necessary corrections or by notifying Data Controls immediately.

    4. If you discover that a block has been established on the SCCF that does not really exist, notify Data Controls to delete the DLN from the SCCF.

3.40.37.5.1  (01-01-2015)
SCCF DLN Key File

  1. Information is extracted from the Service Center Control File each day before mainline processing. For purposes of comparison with each block as it is analyzed for BOB conditions.

    1. This extract takes each SCCF DLN with open manual count and compares the suspense count and amount with the incoming block to ensure that the SCCF and Block Header record are compatible.

    2. Blocks are checked against Master Control records input on the same day.

    3. BOB Codes P, R, and S are created from comparison of the Block Header with the SCCF DLN key file and incoming SCCF records.

  2. The IMF Individual Control File Transcript fields are as follows:

    • Current Date

    • DLN

    • Original Count and Amount

    • Manual Count and Amount

    • Error Count and Amount

    • Reject Count and Amount

    • Delete Count and Amount

    • Good Count and Amount

    • Batch and Program Number

    • Action Delete Status Indicator

    • Block Status Code

    • BOB Indicator

    • Age Counter

    • Historic Cycle

  3. The key file contains the entire SCCF without regard to the Master File. Therefore, the key file can detect duplicate DLN conditions which cross Master Files which were undetectable by the SCCF. The SCCF posting analysis keeps each Master File separated.

  4. The SCCF Manual Count and amount print at the bottom of the BOB Register for each affected block. The SCCF amount should match the net of the credit, or debit amounts in the Block Header for prejournalized blocks. IRP and Document Codes 34 and 54 do not contain amounts on the SCCF.

  5. The SCCF DLN key file is also compared to the Block Header for corrected BOBs. If a block does not yet match the SCCF, it will re-BOB.

  6. Every SCCF-related BOB condition generates a SCCF transcript to assist in resolving the out-of-balance condition.

    1. BOB Codes N, Q, R, and S generate Transcript Codes BN, BQ, BR, and BS, respectively. BOB Code P generates a Transcript Code of NR.

    2. A copy of the SCCF Transcript, SCF–07–43, should be received and used by the BOB function each day.

    3. Transcript Codes BN, BP, BQ, BR, and BS are printed when no other transcript condition applies, and are intended only to assist with research.

  7. For the most current SCCF research, use command code SCFTR.

3.40.37.5.2  (01-01-2015)
Renumbering Documents

  1. Frequently, a block of documents will require renumbering, either because the DLN was invalid for the documents in process or because a duplicate DLN has been assigned.

  2. Each new DLN must be established on the Service Center Control File. The new DLN should be assigned before the BOB Register is released. Specific procedures for assigning the renumbered DLN vary slightly for each campus.

    Note:

    Some centers have designated block numbers for use in renumbering BOBs. In other centers, the block is hand carried to Receipt and Control where a new number is entered on each document.

    IF THEN
    The DLN on the BOB Register agrees with the DLN on the SCCF, but the block must be renumbered and the block is non-remittance, the SCCF is corrected automatically. See IRM 3.40.37.5.3..
    Document Codes 34 and 54 are non-remittance on the SCCF even though amounts may be present on the Block Header.
    The DLN is correct on the BOB Register but incorrect on the SCCF, or if the block is with-remittance, Prepare a SCCF adjustment on Form 4028 or Form 4028–A.
    The BOB Code is P, Q, or R, Do not enter a generated renumbered adjustment. The SCCF will not accept the record because the old DLN is not correct on the SCCF.
    The DLN was transcribed incorrectly, Simply correct with Action Code 6, SCCF Adjustment Indicator 0. No SCCF adjustment or document renumbering is necessary.
  3. If a portion of a block requires renumbering, it is not necessary to reinput the remaining documents that have been numbered correctly. Instead, charge-out the incorrectly numbered documents and correct the block count on the header.

    1. For non-remittance documents, enter 6–3 and correct the count on the register. The SCCF count is automatically corrected. Line out the DLN on the documents and route to Receipt and Control for numbering and input.

    2. For remittance, RRPS, and other documents that require a complete audit trail, prepare a "Renumber" SCCF adjustment on Form 4028–A.

    3. Renumber the documents after the SCCF adjustment has posted, enter 6–0 on the register with the corrected document count.

  4. When a block with a duplicating or wrong DLN is changed, the BOB technician uses "SCFAJ" and inputs a From To Code 9–9 showing the cross-reference DLN in the remarks field.

    1. Use the associated ABC of the re-BOBed block as part of the SCFAJ record to maintain the audit trail, then input an 1–0 adjustment to remove the BOB indicator. Also, the 1–0 adjustment could show the cross-reference DLN instead of "Remove BOB IND" in the Remarks field.

    2. A listing of old and new DLNs will be submitted to the lead(s) or supervisor so these DLN changes can be coordinated with the User Support Staff for management of "TP" transactions.

  5. When a block or partial block is changed or moved, use SCFAJ to show the cross-reference DLNs for both the old and new DLNs in the Remarks field.

3.40.37.5.3  (01-01-2015)
Generated SCCF Adjustments

  1. Generated adjustments to the Service Center Control File are valid for non-remittance blocks only. Whenever a remittance block is adjusted, Form 4028 is required, even if amounts are not changed.

  2. Generated SCCF adjustments can be made only when the SCCF and Block Header agree. That is, the necessary SCCF change must also be needed for the Block Header.

  3. To automatically adjust the SCCF, enter a BOB SCCF Adjustment Indicator immediately to the right of the Action Code on the Block Header record.

    BOB SCCF Adjustment Indicator Description Action
    1 Use this code with Action Code D or N to remove a block from processing.
    Use to delete a block DLN from the SCCF.
    For Action Code N, correct the DLN, (Fields C and D) plus a new master file code if the master file is being changed.
    Line through Field C and enter the corrected DLN and MFT (Field E) as a single correction above Field C.
    2 Used only if the document format code and Master File have not been changed.
    Otherwise, use Action Code N, Indicator 1 and reinput the documents.
    Use with Action Code 6 to change the DLN on the Block Header and on the SCCF without removing the documents from processing.
    This code can be
    3   with Action Code 6, use to correct the block document count on the SCCF and Block Header.
    If both the count and DLN must be corrected, correct the count first. Then correct the DLN when the block re-BOBs.
  4. The Block Header and the SCCF must both require the same correction to the document count and the block must be non-remittance.

    1. Enter 6–3 in front of the Block Header section and line through the count (Field L).

    2. Enter the correct count above the field.

  5. The BOB SCCF Adjustment Indicator is required for all corrections to the Block Header section, except for Action Code 7 or R. If no SCCF adjustment is requested, enter 0. See IRM 3.40.37.6 for Action Codes and IRM 3.40.37.7 for BOB Codes.

3.40.37.5.4  (01-01-2015)
Form 4028, Service Center Control File Adjustment Record

  1. Whenever a SCCF adjustment cannot be generated from the correction of the register, prepare Form 4028 or Form 4028–A to manually adjust the SCCF. Prepare in duplicate if required by local procedures. The procedures in this manual cover the situations normally encountered by BOB Correction. Complete instructions for adjusting the SCCF with Form 4028 are included in IRM 3.17.30, SC Data Controls.

  2. The following examples represent the most common type of adjustments needed for BOBs:

    1. If the SCCF original and suspense document count or amount is in error, use Adjustment Code 70 to increase. Enter the net increase in the count and/or amount, not the total.

    2. Use Adjustment Code 80 to decrease the original and suspense count and/or amount, entering the net decrease. Use Code 80 only to correct an inaccurate count or amount on a block, not to delete a document.

    3. Enter Adjustment Code 00 to establish a new DLN.

    4. Use Code 12 to delete a document that was originally on the block but was subsequently deleted.

    5. If the DLN is incorrect on the SCCF but correct on the document, prepare two adjustment entries. Use Code 12 to delete the incorrect DLN and Code 00 to establish the correct number.

3.40.37.5.4.1  (01-01-2015)
Preparing Form 4028

  1. Every adjustment on Form 4028 will include the following:

    1. Adjustment Code—The codes listed are the codes normally used for BOBs. If different types of adjustments are needed, see IRM 3.17.30, SC Data Controls.

    2. Master File Code—Enter as shown in the upper center portion of the form.

    3. Document Locator Number—Enter the block DLN plus year digit for the DLN adjusted on the SCCF.

    4. Control Record Source Code—Always enter B for BOBs.

    5. Reason for Adjustment Column— Enter an explanation of the adjustment; include the BOB sequence number to provide an audit trail.

  2. Other items that may be present on Form 4028 include:

    Block Title Instruction
    SER# The Serial number is normally entered by the Accounting Branch, and will be in sequential order (00, 01, 02, etc.).
    Alpha Block Control Number Enter the ABC if known. This position is not validity checked, but may be used to help locate documents or improve the audit trail.
    Reinput Source Code If Form 3893 is the Block Header document, enter N for nullified unpostable or R for reprocessable.
    For normal reinputs and original processing, leave this position blank.
    Document Count Enter the number of adjusted items.
    If the adjustment does not affect document counts, leave blank.
    Credit and Debit Adjustment Amounts Enter the adjusted amount of credit or debit.

    Reminder:

    This is the SCCF and not the Block Header amount. Document Codes 34 and 54 are non-remittance on the SCCF even though amounts may be present on the Block Header.

    CR Source Code Enter CR Source Code B for BOBs
    Serial Number When the document count of the adjustment is 1, enter the serial number of the adjusted document.
  3. Complete the header portion of Form 4028, as appropriate.

    1. Enter an adjustment number for each transmittal to Data controls. A suggested numbering system is a five digit serial number preceded by the letter B for BOBs.

    2. Enter the name and unit of the preparer and the current date.

    3. Mark the Master File in the heading if only one file is affected. Under Service Center Replacement System (SCRS), the Master Files may be mixed on a single form. However, when money amounts are adjusted, the general ledger function may request that Master Files be kept.

  4. Route the Adjustment Transmittal to the Data Controls function for input with other SCCF adjustments. Data Controls will determine if a ledger entry is required. Form 4028 is input by accounting technicians through IDRS using command code SCFAJ. Specific procedures will vary slightly for some campuses.

  5. When a SCCF adjustment is prepared, the BOB Register normally should be held until the adjustment has posted to the SCCF. However, the register may be released immediately for SCCF Adjustment Codes 1–0 and 7–2.

3.40.37.5.4.2  (01-01-2015)
Preparing Form 4028–A

  1. A Renumber SCCF Adjustment may be prepared on Form 4028–A. This type of adjustment should be used only for documents actually being renumbered and only when the old DLN is being removed from SCCF.

    1. Enter CR Source Code B.

    2. Enter the new block DLN in the New Block DLN column followed by the serial number.

    3. Enter the reason for the adjustment and the BOB Sequence Number in the remarks column.

  2. After completion, Form 4028–A will be routed to Accounting, for input using Command Code SCFAJ. Following are the SCCF From-To Codes.

    FROM TO Description
    0 0 Raw/Manual
    0 1 Raw to BOB
    0 2 Raw to Delete
    0 3 Raw to Error
    0 4 Raw to Rejects
    0 5 Raw to Good
    1 0 BOB to Raw/Reinput
    1 2 BOB to Delete
    Remove old DLN
    1 3 BOB to Error
    1 4 BOB to Reject
    1 5 Bob to Good
    3 0 Error to Raw/Reinput
    3 2 Error to Delete
    3 4 Error to Reject
    3 5 Error to Good Tape
    4 0 Reject to Raw/Reinput
    4 2 Reject to Delete/Remove Old DLN
    4 5 Reject to Good Tape
    5 0 TEP Delete
    6 0 Unpostable to Raw/Reinput
    6 2 Unpostable to Delete
    6 4 Unpostable to Rejects
    7 0 Increase Original/Manual
    8 0 Decrease Original/Manual
    8 2 Delete Block from SCCF
    Next run
    9 9 Memo Adjustment
    KEY
    0 - Manual 3 -Error 6 - Unpostables
    1 - BOB 4 - Rejects 7- Increase
    2 - Delete 5 - Good Tape 8 - Decrease

3.40.37.5.5  (01-01-2015)
Researching the SCCF

  1. In resolving BOB cases, it is frequently necessary to research the open SCCF for purposes of determining what DLNs have been processed.

  2. The current complete SCCF file is available from any Sperry or IBM IDRS terminal using Command Code SCFTR.

  3. To access any DLN on the SCCF, enter Command Code SCFTR, a space followed by the Master File System Code, the Block DLN, and your entry code.

    1. The master file system codes are:

      Master File System Codes
      1 Individual Master File (IMF)
      2 Business Master File (BMF)
      3 Employee Plans Master File (EPMF)
      5 Information Returns Processing (IRP)
      6 Non Master File (NMF)
    2. Enter the DLN as twelve numerics without hyphens or spaces.

  4. When researching additional DLNs from the same Master File, use TAB key twice (rather than using a programmed function key or re-keying the Command Code) which will place the cursor on the first position of the DLN for overlay of another DLN. One of the following displays will result:

    IF THEN
    a. The request contains a non-numeric Master File System Code or fewer than twelve numerics in the DLN, The message will display" Invalid Request."
    b. More than twelve numerics are entered, The first twelve will be read.
    c. Non-Master File, Enter the DLN with the true tax class or tax class 6.
    d. The DLN is not on the SCCF for the requested master file, The message will display "No Record of DLN."
    Re-check the master file and DLN of the request.
    e. Any positions have been entered incorrectly, Compare with the correct request, re-enter the entry code, and transmit.
    f. The DLN is open on the SCCF, The complete transcript will display.
    g. The block is fully processed and removed to the Historic transcript, A SCFTRH reactivation record will display.
    h. You need to see the complete block record of the move to end of the first line, Enter your entry code, and transmit. The complete record will be available using SCFTR the next day.
    i. You do not need the complete record, Enter any other command code.
  5. The on-line control file is updated daily at the conclusion of the SCF–03 run and continuously from on-line SCFAJ adjustments.

  6. Use the print option to generate a copy of the transcript. For multi-page transcripts, this is the only way to view the entire record simultaneously. However, print the transcript only when necessary.

3.40.37.6  (01-01-2015)
Action Codes

  1. Every correction to the BOB Register requires an action code. The valid action codes are:

    • 1 through 7

    • D

    • N

    • R

      Action Code Description Action
      1 Use to add a document. Enter all of the data required for the document on the correction record.
      If the document contains more than one section, enter a separate Code 1 for each section.
      For certain Forms 1040, 1120, and 941, documents may be added using an abbreviated format.
      Enter Action Code 1, followed by the name control or check digit (if available) and Taxpayer Identification Number (TIN), with no spaces or field breakers.
      2 Use to delete a document. Enter to the left of the first section to be deleted. This code is valid only for blocks containing more than only one document.
      3 Use to substitute or overlay a section. The code is similar to Action Code 5, except that the corrected section is already on the BOB register.
      Use whenever the necessary alpha field designators are not displayed.

      Note:

      This correction is not valid for the Block Header.

      4 Use to delete a document section. If the section cannot be deleted, the block will re-BOB.
      5 Use to add a section to a document. The section will not be printed on the BOB register.  
      6 Use to change one or more fields within a section.
      When using this code for the Block Header, enter the SCCF Adjustment Indicator 0, 2, or 3 immediately after the action code.

      Note:

      To be valid, at least one field within the section must be changed. Any section, including the Block Header section, which contains alpha field designators may be corrected with Action Code 6.

      7 Use to indicate a dummy correction. If the block is correct without any changes, placing Action Code 7 in the Block Header section will clear the BOB condition.

      Note:

      Action Code 7 cannot be used with any other correction. Do not enter a SCCF Adjustments Indicator.

      D Use to delete or void a block that should not be processed.
      Use Action Code and Adjustment Indicator D–0 to:
      1. Remove a block that should not be processed;

      2. Remove a block that has already been processed.

      3. remove a duplicate block (BOB Code N) D–1 should be used to delete a block from the SCCF.

      Enter BOB SCCF Adjustment Indicator 0 or 1.
      N Use to renumber a block. Enter the new DLN and SCCF Adjustment Indicator 0 or 1.
      R Use to reinput an entire block with the same DLN or to suspend a missing block to Data Controls for further research.
      Also, use Code R for certain duplicate blocks that have already been reinput.
      Do not enter a SCCF Adjustment Indicator.

3.40.37.6.1  (01-01-2015)
Action Code 1

  1. Use Action Code 1 to add a document. All of the data required for the document must be entered on the correction record.

    1. If the document contains more than one section, enter a separate Code 1 for each section.

    2. For certain Form 1040, Form 1120, and Form 941, documents may be added using an abbreviated format.

  2. Enter Action Code 1, followed by the name control or check digit (if available) and Taxpayer Identification Number (TIN), with no spaces or field breakers.

  3. A modified BOB correction (non-remittance documents) method for adding a document has been in production since early 1985 for Form 941 and Form 1040 (and their related series) and Form 1120 (except Form 1120–S, Form 1120–H, and Form 1120–POL). Excluding Form 943, Form 1040–ES, and Form 1042 (etc.). When using this BOB correction method, ERS Action Code 001 is generated, forcing the document to ERS (for Form 1120, the document is forced to the error register). However, this frees the remainder of the block for further processing. The modified BOB correction will work only when the section number 01 is entered, the BOB Action Code is 1, and a name control and Social Security Number (SSN) are entered.

    Example: 615300003506011SMIT000234578
      A B C D E F
    A=BOB Sequence Number
    B=DLN Serial Number
    C=Section Number
    D=BOB Action Code
    E=Name Control/Check Digit
    F=SSN
  4. Another modified BOB correction (for remittance blocks) method for Forms 1040 was implemented for the 1986 processing year. The correction record is entered the same way as a non-remittance correction record except that in addition to entering section number 01, a BOB Action Code of 1, and a name control or check digit and SSN, an alpha character "R" must be entered after the SSN immediately followed by the remittance amount. Spaces and commas are invalid for both BOBs correction methods. As with non-remittance documents, ERS Action Code 001 will be generated.

    Note:

    These procedures do not apply if more than five documents must be added to a block. Use either the complete format, reinput the entire block with Action Code R, or, if permitted, remove the missing documents from the block for separate processing. (The number of documents that can be added to a block can change at the discretion of the campus)

    Example: 615300003506011SMIT000234578R1250
      A B C DE F G H
    (A=BOB Sequence Number, B=DLN Serial Number, C=Section Number, D=BOB Action Code, E=Name Control/Check Digit, F=SSN, G=Remittance Indicator, and H=Remittance Amount)
  5. When both the TIN and the name control are missing, follow these procedures:

    1. Use four alpha character "Z" s for the name control and nine "9" as the TIN.

    2. For Form 1040, use the abbreviated format and enter the remittance indicator and amount, if necessary.

    3. Use the complete format for Form 941, Form 943, Form CT–1 720, Form 1065, Form 1041, Form 990/EZ, Revenue Receipts and enter the ERS Action Code 510.

    4. For all other documents, use the complete format and enter Condition Code "U" .

    5. When an 813 is present, use SSN/Employer Identification Number (EIN) and name control in place of four alpha characters (z’s) and nine 9's as the TIN.

3.40.37.6.2  (01-01-2015)
Action Codes 1, 3 and 5

  1. Action Codes 1, 3, and 5 are normally entered on Form 6813, BOB Correction Record, since the BOB Register does not have enough room for all required data. Do not enter alpha field designators.

    1. For the Block Header, enter document section number 00.

    2. Enter the data for each section in the same order as transcribed per IRM 3.24, ISRP System.

  2. Corrections using Action Codes 2, 4, 6, 7, D, R and N can usually be entered directly on the BOB Register.

  3. The registers and Form 6813 will be routed together to ISRP. Be sure that each sequence number is corrected either on the register or the form, but not both.

    1. If the correction is entered on Form 6813, line through the sequence number on the register.

    2. When Form 6813 is used, all corrections for that sequence number must be entered on Form 6813.

  4. Use Action Codes D, R, and N to delete the block from the BOB file. When using these codes, the documents cannot continue processing.

    1. If the documents are to be processed, route them to Batching or ISRP for input.

    2. If local procedures require documents to be routed directly to ISRP, prepare Form 12315, Batch Transmittal, assign a batch number, and prepare the necessary batch control cards.

    3. Always enter a BOB SCCF Adjustment Indicator 0 or 1 immediately after Code D or N. Action Code D, N, or R cannot be used with any other correction.

  5. Enter the information on the BOB Register as follows:

    1. Enter action codes to the left of the document section number being corrected.

    2. For the Block Header, enter the action code with SCCF Adjustment Indicator to the left of the "BH" .

    3. If using Form 6813, enter the action code in the designated box.

3.40.37.7  (01-01-2015)
BOB Codes

  1. Each of the BOB Codes are described. Each block contains one or more BOB codes to the right of the sequence number.

    BOB Codes Explanation
    BOB Code 1 Sequence Error
    BOB Code 5 Invalid Block Header
    BOB Code 6 Invalid Payment Amounts
    BOB Code 7 Payer Count Imbalance
    BOB Code 8 Invalid Account Type Code
    BOB Code 9 Block Imbalance
    BOB Code A Mixed Data
    BOB Code M ISRP Mixed Data
    BOB Code N Duplicate Document Locator Number (DLN)
    BOB Code P DLN not on Service Center Control File (SCCF)
    BOB Code Q Incompatible Status on SCCF
    BOB Code R Header Inconsistent with SCCF
    BOB Code S Multiple SCCF Records
    BOB Code T Invalid Format Code
    BOB Code X Invalid Correction Attempt

3.40.37.7.1  (01-01-2015)
BOB Code 1—Sequence Error

  1. One of the following conditions is present in the block:

    1. An invalid section number or serial number.

    2. A section number or serial number is out of sequence. That is, the section or serial number is not greater than the number of the previous record.

    3. The first record of a block is not a Block Header.

    4. A required section is missing from a document.

    5. A section is present that is invalid for the document being processed.

    6. A systemic problem—call Computer Systems Analyst.

  2. If transcription errors caused the BOB condition:

    1. Enter the correct sections or documents using Action Code 3 to overlay a section.

    2. If a document or section was transcribed twice, delete with Action Code 2 or 4. If necessary, a document can be deleted, and added back when the block re-BOBs.

  3. If one document in a block has an invalid or missing section because the document was mis-blocked, delete the document with Action Code 2 and correct the count in the Block Header with Action Code 6.

    1. For non-remittance blocks, use SCCF Adjustment Indicator 3 to automatically adjust the count on the SCCF.

    2. For remittance documents, obtain a new DLN according to local procedures. Prepare Form 4028–A to change the individual document DLN that was in error. Then correct the count on the register with Action Code 6–0.

  4. Add sections or documents in the proper sequence.

    1. An out-of-sequence section is identified by an asterisk (*) at the left of the record.

    2. A block with out-of-sequence serial numbers must be reinput with Action Code R.

  5. Do not attempt to correct any section number or other field with Action Code 6 without an alpha field designator. Instead, use Action Code 3 to overlay a section.

3.40.37.7.2  (01-01-2015)
BOB Code 5—Block Header Invalid Condition

  1. The following information is applicable to correct a block header invalid condition. The specific requirements for the Block Header are included in IRM 3.40.37.4.2.

    1. If 5 is the only BOB Code present, only the Block Header section will print on the register.

    2. An asterisk will normally print to the left of the alpha field designator of the invalid field.

    3. If the asterisk field is correct, check format code and program fields. Work must be reinput with action code R.

  2. Consider the impact on the Service Center Control File when changing the DLN (Field C), or Year Digit (Field D). The count and amount fields (L, M, and N) also affect the SCCF, but normally would not be in error with a BOB Code 5.

  3. On certain revenue receipts doc codes, you must enter 00 in field "M" .

3.40.37.7.3  (01-01-2015)
BOB Code 9–Block Imbalance

  1. BOB Code 9 is assigned to a block of documents when the computer accumulated totals for document count, prejournalized credits, prejournalized debits, or secondary block amounts do not equal the corresponding totals in the Block Header record. The computer accumulated totals will be printed on the Block Proof Total line for the block on the BOB Listing. Differences between the computer accumulated totals and Block Header totals will be printed on the difference line for the block.

  2. For all other blocks with BOB Code 9, examine the source documents and register to determine the correct count and amount.

  3. Count errors. Take the following actions to correct the errors.

    1. Check the BOB Register to determine that every serial number shown on the header document has been entered and that none have been entered twice. A BOB Code 1 may also be present, identifying a sequence error. An "@" indicates nonconsecutive documents on an original block.

    2. If a document has been omitted from transcription, add the record using Action Code 1. IRM 3.40.37.6.1.

    3. Check for notations on the header document to determine if documents have been removed or amounts changed. If the header count is in error, correct with Action Code 6.

    4. To correct the SCCF Count, enter BOB SCCF Adjustment Indicator 3 immediately after the Action Code for non-remittance blocks only.

    5. If the SCCF Count must be corrected for a remittance block, prepare Form 4028 using Adjustment Code 70 to increase the count or 80 to decrease the count. IRM 3.40.37.5.4.1.

    6. Remember that the SCCF and header are in agreement when BOB Code 9 is present without other codes. Thus, whenever the header count is changed, also correct the SCCF count.

    7. If a document is missing, check for any Form 2275 or a notation on the header document. Search the block carefully to determine if two documents have been fastened together or if the documents are out of sequence. Search all blocks from the same batch that may have BOBed because too many documents were present. Inspect the batch holding area for any loose document that may have been separated from the block.

    8. If a remittance document is not located, prepare Form 2275 as a substitute for the missing document.

  4. If a RRPS 813 document is present, use SSN/EIN and name control in place of four alpha characters "Zs" and nine "9" s.

    1. Enter the DLN and any debit or credit amount on Form 2275.

    2. Notate "Lost Document" in remarks.

    3. Enter a "U" Code or ERS Action Code 510 on Form 2275.

    4. Enter a substitute record on the BOB Register.

    5. Enter any amount required to bring the block into balance.

    6. If a condition code field is available, enter Code "U" . For a return in the Form 1040, Form 941, Form 1065, Form 1041, Form 1066, Form 943, Form 940EZ, Form 1040–ES, Form 720, Form 990, Form 990–EZ, Form 1120–S, Form 7004, Form 8736, Form 2758, Revenue Receipts or CT–1 series, enter ERS Action Code 510.

    7. Leave the remaining record blank unless particular fields must be input to prevent new BOB conditions.

  5. For non-remittance documents, make the same search for a missing document. If not located, annotate on Form 1332 that the document is missing. Use Action Code 6–3 if the SCCF must also be changed.

  6. Block imbalance on credits, debits or secondary amounts.

  7. Verify that Block Header record amounts agree with totals on the control document (Form 813 or Form 3893).

    IF AND THEN
    a. The control document totals do not agree with the header or Block Proof Totals,   Contact Receipt and Control to verify amount on encoder tape and ensure greenies are checked and necessary corrections made.
    b. The control document totals do not agree with the Block Header line of the BOB Listing or the Block Proof Totals,   Correct the Block Header plus correct the individual documents.
    Recompute the differences for the block using the totals on the control document and the Block Proof Totals.
    c. The control document totals agree with the Block Header line of the BOB Listing, or
    the differences have been recomputed using the totals on the control document and the Block Proof Totals.
    The Block Proof Total is greater than the Block Header amount, Check the balancing amounts printed on the BOB Register for an amount equal to the difference.
      The balancing amount is equal to the difference, and it is determined that the amount is erroneous, Enter the correct amount on the BOB Register using Action Code 6.
      The balancing amount does not equal the difference, or
    A correction made to the amount is erroneous or is for an amount other than the exact amount of the imbalance, or
    The Block Proof Total is less than the Block Header amount,
    Check the balancing amounts shown on the BOB Register against the source documents.
    d. No errors are found and all balancing amounts appear to have been transcribed correctly,   Check for errors on Form 813 or Form 3893. For example:
    Check for an amount that has changed on Form 813 without a corresponding change on the source document, or without a block total adjusting for the change.
    Also, check for uncorrected errors in listing balancing amounts on Form 813 or verify any money amounts entered on Form 3893.
    e. No errors are identified,   Correct the SCCF count.
    Prepare Form 4028 to make a corresponding adjustment to the SCCF, as appropriate. See IRM 3.40.37.5.4 for instructions.

    Note:

    Do not release the BOB Register until SCCF and journal actions have been completed.

  8. As source document errors are detected, enter the correct amount on the BOB Register, keeping in mind the effect of the corrections on the amount of imbalance. Discontinue the checking of balancing amounts when the effect of a correction is to bring the block into balance. Enter each correction on the register with Action Code 6 if the alpha field designator is shown on the register or Action Code 3 if the field designator is not shown.

3.40.37.7.4  (01-01-2015)
BOB Code A—Mixed Data Identical Data

  1. This code is generated whenever the mainline computer detects data that suggests mixed document information. A mixed problem Code Indicator A will appear in front of the documents identified as mixed data. Instead of the normal alpha field designators, the entire record is printed for each section in the ISRP input format. The specific mixed data checks are determined by each program.

    Note:

    A common example of a mixed data condition would be consecutive returns containing identical entity or tax information.

  2. Correct the mixed records using any necessary action codes. Substitute mixed data or incorrect sections using Action Code 3. If the record is correct, enter Action Code 7 for the Block Header section.

  3. If several documents have been transcribed incorrectly, it is NOT necessary to reinput the entire block or make numerous document corrections.

    1. Prepare Form 3893 to reinput only those documents that must be retranscribed.

    2. Prepare Form 4028 with From-To Code 1–0 for the count and amount of the documents remaining reinput Data.

    3. After the SCCF adjustment has posted, correct the count and amount on the register with Action Code 6–0 and delete the erroneous documents with Action Code 2.

    4. Note the date and action taken on Form 813 or Form 1332.

  4. If the mixed data involves the original and a copy of the same document, delete the second document using Action Code 2 and correct the SCCF count with Action Code 6–3. "X-Out" any true duplicate and staple the copy behind the original or first document.

  5. If a prior year return is batched in a current year block, enter the tax period for the prior year return using Action Code 3.

  6. When the mixed data involves consecutive documents with identical SSNs, line through the duplicate SSN and enter nine (9’s). This will force the document to ERS for additional research and assignment of a new number. Note on the return with the duplicate SSN that the return has the same SSN as another.

3.40.37.7.5  (01-01-2015)
BOB Code M—ISRP Mixed Data

  1. This code is used for errors identified by the ISRP Operator. A note should be attached from ISRP indicating the input error.

  2. Correction procedures are the same as for BOB Code A.

  3. If no note is attached, and no other BOB condition is present, correct with Action Code 7 for the Block Header section.

3.40.37.7.6  (01-01-2015)
BOB Code N—Duplicate DLN

  1. If two or more original blocks are input on the same day with the same DLN, one or both blocks will appear on the BOB Register with BOB Code N.

    1. Normally, only the second block will BOB for documents entered through ISRP. For RRPS, both blocks will BOB. However, Code S and/or R may appear.

    2. Because of the nature of the SCCF DLN Key File, if a BOB Code P is present, BOB Code N will not appear.

  2. The two blocks should be considered together for proper resolution. Use the BN SCCF Transcript to research the complete SCCF history.

  3. If Form 3893 is present indicating the documents were not original, make sure the Reinput Source Code was entered in Field B. See IRM 3.40.37.4.5 for the correct codes.

  4. If the block on the BOB Register is transcribed incorrectly, enter the correct DLN. Use Action Code 6 unless the transcription error has generated incorrect format codes. If the documents requires, enter Action Code N, SCCF Adjustment Indicator 0. Reinputting an SCCF adjustment should not necessary, as the correct DLN should have been established already.

  5. If the block that did not BOB contains a DLN that was transcribed incorrectly, contact Data Controls immediately. Data Controls may switch the DLNs on the documents to allow the continuation of processing to continue or they may take action to delete block for renumbering. This condition does not apply to RRPS block.

  6. If both DLNs are transcribed correctly and were original blocks, one block must be renumbered. If possible, renumber the block that appeared on the BOB Register.

    1. Assign a new DLN to the duplicate block according to procedures.

    2. Establish the new DLN on the SCCF using Adjustment Code 00. Enter 9–9 to show X-Ref DLNs for the old to the new to the old on each SCFTR DLN module.

    3. After the DLN is established, correct the DLN on the BOB Register with Action Code 6. If a format code change requires the block to be reentered, use Action Code N.

  7. Any block on the BOB Register that retains the same DLN may be cleared with Action Code 7.

  8. If duplicate DLNs cross Master Files and are valid on the SCCF, a manual SCCF adjustment may not be necessary. If the DLN is non-remittance, enter N–1 to renumber one of the blocks on the SCCF. See IRM 3.40.37.5.4.

3.40.37.7.7  (01-01-2015)
BOB Code P—DLN not on SCCF

  1. This code indicates that either the DLN is not on the Service Center Control File or that the appropriate control record to establish a block is not on the SCCF.

  2. Coordinate with the Data Controls function to ensure that the SCCF source document (Form 12315, Form 813, or Form 4028) has been input. If the BOB condition has been caused by a problem with the timing of computer runs, refer to the BP SCCF Transcript for research.

  3. Most BOB Code P conditions are resolved by the Data Controls function using the BOB P Code Block List from GMF–06–41. All blocks not on the SCCF will be pulled and worked by Data Controls from the BOB inventory.

    1. If the SCCF is corrected, the block will be released from BOBs automatic without the input of a BOB correction record. Some of these blocks will be noted by Data Controls to indicate the required correction on the Block Header.

    2. If the block contained multiple BOB conditions, including Code P, the block cannot be released from BOBs automatically. However, all BOB P blocks are listed on the BOB P Code Block List and should be worked by Data Controls first.

  4. The following procedures are normally completed by Data Controls, with the exception of BOB Registers coding.

    1. Examine the documents blocks of to determine whether the DLN has been transcribed correctly.

    2. Check the Batch Transmittal, Form 12315, to ensure that the same DLN is identified on both documents and ensure that DLNs have not been deleted or changed.

      IF THEN
      Form 12315 has not been processed, Hold the blocks until SCCF control is established.
      Form 12315 was processed incorrectly,
      1. Prepare Form 4028 with Adjustment Code 00 to establish the DLN on the SCCF.

      2. If an incorrect DLN was established on the SCCF, also prepare an adjustment to delete the DLN. Use From-To Code 0–2. .

      3. Ensure that each SCCF adjustment is prepared once only. In some cases, the adjustment may already have been prepared by the person working the CRL or SCCF posting transcripts.

      4. When the SCCF is correct, the block is released from BOBs automatically unless other BOB codes are present.

      The DLN that appears on the register is transcribed incorrectly, Enter the proper DLN with Action Code 6.
      The DLN is invalid,
      1. Renumber the documents. See IRM 3.40.37.5.2.

      2. Prepare a 00 SCCF adjustment. The block normally will be entered with Action Code N.

  5. Form 4868 with extension to Form 706 and Form 709 incorrectly posts to IMF 30.

    1. Delete the IMF MCR (0-2).

    2. Establish the BMF (0-0) -Tax Class 5.

    3. Journalize the file and tax class changes.

    4. Walk document through Mainline to post $ with TC Code 670 to MFT 52 Tax Class, Doc Code 19 and secondary TC 460 (no$).

    5. Process a TC 460 (no $) to the corresponding MFT 30 account.

      Note:

      Process TC 460 to either account if received after 7 day grace period.

3.40.37.7.8  (01-01-2015)
BOB Code R—Count or Amount Inconsistent with SCCF

  1. BOB Code R occurs whenever the count and amount of the Block Header conflict with the SCCF DLN Key File.

    1. For original blocks, the count and amount must agree with the SCCF Suspense Count and amount.

    2. If Reinput Source Code N, R, U, or 4 is present, the count and amount must be less than or equal to the SCCF Suspense Count and amount.

  2. Count and amount correction procedures replace those for BOB Code 9.

    1. Compare the SCCF count and amount with the Block Header totals and the block proof totals. Refer to the SCCF Transcript for a complete SCCF history.

    2. Prepare any necessary SCCF adjustments and correct the register consistent with BOB Code 9.

3.40.37.7.9  (01-01-2015)
BOB Code S—Multiple SCCF Records

  1. This code identifies blocks for which more than one SCCF DLN key record or master control record have been entered for the DLN.

  2. Normally, at least one of the duplicate control records would have been entered the same day and will produce a SCCF posting transcript that is being worked simultaneously with the Data Controls function.

    1. Contact Data Controls and jointly identify the correct control record. Data Controls will prepare the necessary SCCF adjustments.

    2. When the SCCF action is complete, correct the BOB register. Use Action Code 7 if no other BOB codes exist.

  3. If the duplicate control records are for different Master Files, both DLNs may be valid on the SCCF.

    1. If non-remittance, correct the DLN with Action Code N, SCCF Adjustment Indicator 1.

    2. If the duplicate DLN is with-remittance, or if the Master Control Record or SCCF record is incorrect, prepare Form 4028 to correct the SCCF.

3.40.37.7.10  (01-01-2015)
BOB Code T—Invalid Format Code

  1. This code identifies a block for which the format code failed to match a Master File System Code or failed to match a valid Master File DLN. It will also identify an invalid tax class/MFT combination. The program was unable to define a valid document type.

    IF THEN
    this code appears with no other BOB condition, a program problem in the validity table is indicated.
    Report the problem to your supervisor for referral to the Computer Branch or National Office.
    other BOB codes appear, the condition should be resolved as the other conditions are corrected.

3.40.37.7.11  (01-01-2015)
BOB Code X—Invalid Correction Attempt

  1. This code appears on any re-BOB in which the previous correction was incorrectly edited or transcribed.

  2. If additional information is necessary to determine the cause of the invalid correction, refer to the Invalid BOB Correction List that provides the complete input record and identifies a literal explaining the reason for the invalid correction. See IRM 3.40.37.3.2 for additional details on the Invalid BOB Correction List.

3.40.37.8  (01-01-2015)
Edit Reject Lists

  1. The Edit Reject List (DED–01–41) is an itemized listing of all blocks rejected by DED01.

  2. The valid reject codes are:

    Reject Codes Reason
    01 Invalid Record Type
    02 Invalid Document Serial Number
    03 No Block Header after end of block
    04 Block with no documents
    05 Block out of sequence by format code
    07 Block Header/document mismatch
    08 Document with invalid format code
    09 Duplicate block
    10 Non-numeric format code
    11 Format code not on file
    12 Non-ascending serial number (other than RRPS)
    13 Non-numeric character count (OCR data only)
    14 Invalid Master File System Id code
    15 Invalid RRPS Format Code (Lockbox only)
  3. The Edit Reject List (GMF–01–41) is an itemized listing of all mainline blocks edited by GMF01B. Rejected blocks are processed in the same manner as rejected blocks in the former DDES Edit Block Proof List (742–94–40). The following are the valid reject codes:

    Reject Codes Reason
    16 Invalid DOCUMENT-TYPE-ID
    33 Block with unidentifiable documents
    34 Documents without block header
    69 Invalid MASTER-FILE-SYSTEM-ID-CODE
    88 Block Header without documents
    99 Non-numeric serial number
  4. Both lists should be received daily, although the GMF listing will rarely include rejected blocks because the invalid condition would have been identified in DED.

  5. Each rejected block identified on the reject list will contain a reject code. Most reject codes are generated by incorrectly entered document or Block Headers. Research each reject to determine whether the document was entered properly or whether the reject was created by a program problem. See Exhibit 3.40.37-78 to 3.40.37-82 for Document Format Identification information.

    1. Program problems should be referred to the Resident Programmer Analyst (RPA) for resolution.

    2. Reject List error registers do not require re-entry by the BOB unit. However, if a significant number of error registers have been rejected, the Error Correction Section should be notified.

    3. Normally, all other returns and tax documents must be reentry. Control on Form 12315, Batch Transmittal, or other form determined by the campus, and route for reinput according to local procedures.

Exhibit 3.40.37-1 
Form CT-1, Employer's Annual Railroad Retirement Tax Return

Form CT-1
Section 01
Field Name Line Number Max Char $/¢ Delimit Ind Valid End Pt
NAME-CTRL Entity 4   None No
EIN Entity 9   None No
TAX-YEAR (yyyy) Entity 4   None No
Reserved       Comma Yes
IN-CARE-OF-NAME-LINE Entity 35   Comma Yes
FOREIGN-ADDR Entity 35   Comma Yes
STREET-ADDR Entity 35   Comma Yes
CITY Entity 22   Comma Yes
STATE-CD Entity 2   Comma Yes
ZIP-CD Entity 12   Comma Yes
CONDITION-CODE-FIELD Entity 10   Comma Yes
RECEIVED-DATE (yyyymmdd) Stamped 8   Comma Yes
ERS-ACTION-CD Bot.Left Margin 3   Comma Yes
CAF-IND Lower Left Margin 1   Comma Yes
PENALTY-AND-INTEREST-CD Left of P&I Box 1   Comma Yes
CORRESP-RCVD-DT (yyyymmdd) Below Entity 8   Comma Yes
SECT-BRKR          
Form CT-1
Section 03
Field Name Line Number Max Char $/¢ Delimit Ind Valid End Pt
REMITTANCE-AMT Green Pencil 11 $/¢ Comma Yes
EMPLR-WAGES-TIER1 Line $1 13 $/¢ Comma Yes
Reserved (EMP-ADJ-TIER1-TAX-AMT)       Comma Yes [
Reserved (EMP-PD-WG-NUM)       Comma Yes [
Reserved (EMP-EXEMPT-WG-PD-AMT)       Comma Yes [
Reserved (EMP-ADJ-TAX-AMT)       Comma Yes [
Reserved (NET-EMPLR-TAX-AMT)       Comma Yes [
EMPLR-MED-TIER1 Line $2 13 $/¢ Comma Yes
EMPLR-WAGES-TIER2 Line $3 13 $/¢ Comma Yes
EMPLEE-WAGES-TIER1 Line $4 13 $/¢ Comma Yes
EMPLEE-MED-TIER1 Line $5 13 $/¢ Comma Yes
EMPLEE-WAGES-TIER2 Line $6 13 $/¢ Comma Yes
EMPLR-SICK-PAY Line $7 13 $/¢ Comma Yes
Reserved (EMP-ADJ-SK-PAY-TAX-AMT)       Comma Yes [
Reserved (EMP-SICK-WG-PD-AMT)       Comma Yes [
Reserved (EMP-ADJ-SICK-TAX-AMT)       Comma Yes [
Reserved (NET-EMP-SICK-PD-TX-AMT)       Comma Yes [
EMPLR-SICK-MED Line $8 13 $/¢ Comma Yes
EMPLEE-SICK-PAY Line $9 13 $/¢ Comma No
EMPLEE-SICK-MED Line $10 13 $/¢ Comma Yes
SECT-BRKR          
Form CT-1
Section 04
Field Name Char Line Number Max Ind $/¢ End Pt Delimit Valid
ADJ-BASED-COMPNSTN Line 12 10 $/¢ Comma/# Yes
TOT-TAX-TAXPYR Line 13 13 $/¢ Comma /# Yes
FTD-CREDIT-CLAIMED-AMT Line 14 13 $/¢ Comma Yes
Reserved (MARCH-EMP-PD-WG-NUM)       Comma Yes [
Reserved (MARCH-EMP-PD-WG-AMT)       Comma Yes [
Reserved (MARCH-EMP-ADJ-TAX-AMT)       Comma Yes [
Reserved (TOTAL-PAYMENTS-AMT)       Comma Yes [
BAL-DUE-OVERPAYMENT-TXPYR Line 15 or 16 11 $/¢ Comma/# Yes
APPLIED-REFUND-IND Boxes Below L 16 1   Comma Yes
FTD-PENALTY-TXPYR Penalty Box 10 $/¢ Comma Yes
DESIGNEE-CHECKBOX-IND Designee Ck box 1   Comma Yes
Reserved       Comma Yes [
DESIGNEE-PIN Designee ID # 9   Comma Yes
PREPARER-SSN Preparer SSN 9   Comma Yes [
PREPARER-EIN Preparer EIN 9   Comma Yes [
PREPARER-PHONE-NUM Preparer Phone # 10   Comma Yes [
SECT-BRKR          

Exhibit 3.40.37-2 
Revenue Receipts

REV-RCPTS-EDIT-TABLE
Section 01
FORMAT-CODE 023 or 024 or 042
FIELD NAME LINE NUMBER MAX CHAR $/¢ DELIMIT IND NUM CK VALID END POINT
PRIMARY-NAME-CTRL NOTE 1 4   FIXED NO NO
PRIMARY-TIN NOTE 1 9   FIXED NO NO
TAX-PRD NOTE 1 6   FIXED NO NO
CODE-AND-EDIT-EMPLOYEE-NUM NOTE 1 3   FIXED NO NO
RECEIVED-DATE NOTE 1 8   FIXED NO NO
MFT-CD NOTE 1 2   FLD-BRKR NO NO
REPORT-PLAN-NUM NOTE 1 3   FLD-BRKR NO NO
PRIMARY-TRANS-CD NOTE 1 3   FLD-BRKR NO NO
PRIMARY-TRANS-AMT NOTE 1 13 $/¢ FLD-BRKR YES YES
SECONDARY-TRANS-CD NOTE 1 3   FLD-BRKR NO NO
SECONDARY-TRANS-AMT NOTE 1 13 $/¢ FLD-BRKR YES YES
TERTIARY-TRANS-CD NOTE 1 3   FLD-BRKR NO NO
TERTIARY-TRANS-AMT NOTE 1 13 $/¢ FLD-BRKR YES YES
RESPONSIBILITY-UNIT-CD NOTE 1 1   FLD-BRKR NO YES
SPOUSE-IND NOTE 1 1   FLD-BRKR NO YES
ERS-ACTION-CD NOTE 1 3   FLD-BRKR NO YES
PRIMARY-TIN-TYPE NOTE 1 1   FLD-BRKR NO YES
BYPASS-IND NOTE 1 1   FLD-BRKR NO YES
MULT-SPLIT-RMT-CD NOTE 1 1   FLD-BRKR NO YES
XREF-TIN NOTE 1 9   FLD-BRKR NO YES
XREF-TIN-TYPE NOTE 1 1   FLD-BRKR NO YES
XREF-TAX-PRD NOTE 1 6   FLD-BRKR NO YES
XREF-MFT-CD NOTE 1 2   FLD-BRKR NO YES
XREF-REPORT-PLAN-NUM NOTE 1 3   FLD-BRKR NO NO
DESIGNATED-PAYMENT-CD NOTE 1 2   FLD-BRKR YES YES
REQUESTOR-SEID-NUM NOTE 1 5   FLD-BRKR NO YES
APPROVER-SEID-NUM NOTE 1 5   FLD-BRKR NO YES
BOD-CODE-NUM NOTE 1 1   FLD-BRKR NO YES
REFUND-SCHEDULE-NUMBER NOTE 1 14   FLD-BRKR NO YES
REFUND-CORRECTION-IND NOTE 1 1   FLD-BRKR YES YES
SPLIT-REFUND-IND NOTE 1 1   FLD-BRKR YES YES
PAYMENT-TRACE-ID-NUM NOTE 1 14   FLD-BRKR YES YES
PAYMENT-TRANS-SEQUENCE-NUM NOTE 1 6   FLD-BRKR YES YES
SECT-BRKR            
REV-RCPTS-EDIT-TABLE
Section 01
FORMAT-CODE 063
FIELD NAME LINE NUMBER MAX CHAR $/¢ DELIMIT IND NUM CK VALID END POINT
PRIMARY-NAME-CTRL NOTE 1 4   FIXED NO NO
PRIMARY-TIN NOTE 1 9   FIXED NO NO
TAX-PRD NOTE 1 6   FLD-BRKR NO YES
CODE-AND-EDIT-EMPLOYEE-NUM NOTE 1 3   FLD-BRKR NO NO
RECEIVED-DATE NOTE 1 8   FLD-BRKR NO YES
MFT-CD NOTE 1 2   FLD-BRKR NO YES
REPORT-PLAN-NUM NOTE 1 3   FLD-BRKR NO NO
PRIMARY-TRANS-CD NOTE 1 3   FLD-BRKR NO NO
PRIMARY-TRANS-AMT NOTE 1 13 $/¢ FLD-BRKR YES YES
SECONDARY-TRANS-CD NOTE 1 3   FLD-BRKR NO NO
SECONDARY-TRANS-AMT NOTE 1 13 $/¢ FLD-BRKR YES YES
TERTIARY-TRANS-CD NOTE 1 3   FLD-BRKR NO NO
TERTIARY-TRANS-AMT NOTE 1 13 $/¢ FLD-BRKR YES YES
RESPONSIBILITY-UNIT-CD NOTE 1 1   FLD-BRKR NO YES
SPOUSE-IND NOTE 1 1   FLD-BRKR NO YES
ERS-ACTION-CD NOTE 1 3   FLD-BRKR NO YES
PRIMARY-TIN-TYPE NOTE 1 1   FLD-BRKR NO YES
BYPASS-IND NOTE 1 1   FLD-BRKR NO YES
MULT-SPLIT-RMT-CD NOTE 1 1   FLD-BRKR NO YES
XREF-TIN NOTE 1 9   FLD-BRKR NO YES
XREF-TIN-TYPE NOTE 1 1   FLD-BRKR NO YES
XREF-TAX-PRD NOTE 1 6   FLD-BRKR NO YES
XREF-MFT-CD NOTE 1 2   FLD-BRKR NO YES
XREF-REPORT-PLAN-NUM NOTE 1 3   FLD-BRKR NO NO
DESIGNATED-PAYMENT-CD NOTE 1 2   FLD-BRKR YES YES
REQUESTOR-SEID-NUM NOTE 1 5   FLD-BRKR NO YES
APPROVER-SEID-NUM NOTE 1 5   FLD-BRKR NO YES
BOD-CODE-NUM NOTE 1 1   FLD-BRKR YES YES
REFUND-SCHEDULE-NUMBER NOTE 1 14   FLD-BRKR NO YES
REFUND-CORRECTION-IND NOTE 1 1   FLD-BRKR YES YES
SPLIT-REFUND-IND NOTE 1 1   FLD-BRKR YES YES
PAYMENT-TRACE-ID-NUM NOTE 1 14   FLD-BRKR YES YES
PAYMENT-TRANS-SEQUENCE-NUM NOTE 1 6   FLD-BRKR YES YES
SECT-BRKR            

Exhibit 3.40.37-3 
Form 11–C, Occupational Tax and Registration Return for Wagering

Form 11–C
Section 01
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-CTRL Standard 4   NONE no
TIN Standard 9   NONE no
TIN-TYPE Standard 1   COMMA no
TAX-PRD ** Upper Rt Mar 6   COMMA yes
COND-CODE-FLD To Right of 10   COMMA yes
  Entity Area        
RECEIVED-DATE (yyyymm) Stamped 8   COMMA yes
TOT-TAX-TXPYR Pt 1 Line 2 11 $/¢ COMMA yes
PENALTY-AND-INTEREST-CDl Rt Mar P& Box 1   COMMA yes
NATURE-OF-CHANGE-IND Upper Lt Mar 1 l COMMA yes
START-DAY Top Center 2   COMMA yes
SIGNATURE-IND Lower Rt Mar 1   COMMA yes
CAF-IND Lower Left 1   COMMA yes
CORRESP-RCVD-DT (yyyymmdd) Lw Ctr Enty 8   COMMA yes
EMPLOYEE-STATUS-IND Rt Mar Pt 2 1   COMMA yes
  Line 5        
PREPARER-SSN Preparer Data 9   COMMA yes[
PREPARER-EIN Preparer Data 9   COMMA yes[
PREPARER-PHONE-NUM Preparer Data 10   COMMA yes[
SECTION-BRKR          
Form 11–C
Section 02
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
IN-CARE-OF-NAME-LINE Entity Area 35   COMMA yes{
FOREIGN-ADDR Entity Area 35   COMMA yes{
STREET-ADDR Entity Area 35   COMMA yes
CITY Entity Area 22   COMMA yes
STATE-CD Entity Area 2   COMMA yes
ZIP-CD Entity Area 12   COMMA yes
SECTION-BRKR          
Form 11–C
Section 03
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE-AMT Bal Due Area 11 $/¢ COMMA yes
SECTION-BRKR          

Exhibit 3.40.37-4 
Form 706, US Estate Tax Return

Form 706
Section 01
FIELD-NAME Return, Pt 1 LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-CTRL Decedent Name Ln 1b 4   None no
SSN SSN Box 2 - Decedent 9   None no
NAME-DECEDENT Decedent Name 28   Comma yes
COUNTY-AT-DEATH Box 3a County 20   Comma yes
STATE-AT-DEATH Box 3a State 2   Comma yes
ZIP-CD-AT-DEATH Box 3a ZIP CD 12   Comma yes
DATE-OF-BIRTH (yyyymmdd) Box 4 8   Comma yes
DATE-OF-DEATH (yyyymmdd) Box 5 8   Comma yes
Reserved (Code & Edit Num)       Comma yes
ERS-ACTION-CD Bottom margin - Front of return 3   Comma yes
CORRESP-RCVD-DT (yyyymmdd) Edited Line 7a 8   Comma yes
SECTION-BRKR          
Form 706
Section 02
FIELD-NAME Return, Pt 1 LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-EXECUTOR EX Name Ln 6a 35   Comma yes
IN-CARE-OF-NAME-LINE C/O NME Ln 6a 35   Comma yes
FOREIGN-ADDR EX Adr Ln 6b 35   Comma yes
STREET-ADDR EX Adr Ln 6b 35   Comma yes
CITY EX Adr Ln 6b 22   Comma yes
STATE-CD EX Adr Ln 6b 2   Comma yes
ZIP-CD EX Adr Ln 6b 12   Comma yes
SECTION-BRKR          
Form 706
Section 03
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE-AMT Bl/Gr Money 11 $/¢ Comma yes
RECEIVED-DATE (yyyymmdd) Date Stamp 8   Comma yes
COND-CODE-FLD Upper Lt Mar 10   Comma yes
PENALTY-AND-INTEREST-CD Upper Rt Mar 1   Comma yes
CAF-IND Rt Mar Ln 6b 1   Comma yes
SECTION-BRKR          
Form 706
Section 04
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
TOTAL-GROSS-ESTATE-AMT Line 1 12 $/¢ Comma yes
TOTAL-ALLOWABLE-DEDUCTION-AMT Line 2 12 $/¢ Comma yes
TENT-TAXABLE-ESTATE-AMT Line 3a 12 $/¢ Comma/# yes
STATE-DEATH-TAX-DEDUCTION-AMT Line 3b 12 $/¢ Comma yes
TAXABLE-ESTATE-AMT Line 3c 12 $/¢ Comma/# yes
TAXABLE-GIFTS-ADJ Line 4 12 $/¢ Comma yes
NET-TAXABLE-ESTATE Line 5 12 $/¢ Comma yes
TAX-TENTATIVE Line 6 12 $/¢ Comma yes
AGGREGATE-GIFT-TAX Line 7 12 $/¢ Comma yes
GROSS-ESTATE-TAX-AMT Line 8 12 $/¢ Comma yes
UNIFIED-CR Line 9 12 $/¢ Comma yes
ADJ-UNIFIED-CR Line 10 12 $/¢ Comma yes
ALLOWABLE-UNIFIED-CR-AMT Line 11 12 $/¢ Comma yes
BALANCE-AFTER-UNIFIED-CR-AMT Line 12 12 $/¢ Comma yes
SECTION-BRKR          
Form 706
Section 05
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
FOREIGN-TAX-CR Line 13 12 $/¢ Comma yes
PRIOR-TRANSFER-CR Line 14 12 $/¢ Comma yes
TOTAL-CREDITS-AMT Line 15 12 $/¢ Comma yes
NET-ESTATE-TAX Line 16 12 $/¢ Comma yes
GST-TAX Line 17 12 $/¢ Comma yes
TOT-TAX Line 18 12 $/¢ Comma yes
INSTALLMENT-PAYMENT-AMT Line 19 12 $/¢ Comma yes
BALANCE-DUE-OVERPAYMENT Line 20 12 $/¢ Comma/# yes
PAYMENT-IND RtMarL20 1   Comma yes
PREPARER-SSN PSSN 9   Comma yes[
PREPARER-EIN PEIN 9   Comma yes[
PREPARER-PHONE-NUM TEL# 10   Comma yes[
SECTION-BRKR          

Exhibit 3.40.37-5 
Form 706–GS (D), Generation-Skipping Transfer Tax Return for Distributions

Form 706–GS (D)
Section 01
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
           
NAME-CTRL Distb Name Ln 1a 4   None no
TIN TIN Box Ln 1b/c 9 $/¢ None no
TIN-TYPE Next to TIN Box 1 $/¢ None no
TAX-PRD Top Mid of pg 6 $/¢ None no
RECEIVED-DATE (yyyymmdd) Date Stamp 8 $/¢ Comma yes
COND-CODE-CD Top Lt Margin 10 $/¢ Comma yes
PENALTY-AND-INTEREST-CD Top Rt Margin 1 $/¢ Comma yes
CAF-IND Rt Margin, Ln 2b 1 $/¢ Comma yes
CORRESP-RCVD-DT (yyyymmdd) Lt Margin, Ln 6 8   Comma yes
SECTION-BRKR          
Form 706–GS (D)
Section 02
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
           
IN-CARE-OF-NAME Address Ln 2b 35   Comma yes
FOREIGN-ADDR Address Ln 2b 35   Comma yes
STREET-ADDR Address Ln 2b 35   Comma yes
CITY Address Ln 2b 22   Comma yes
STATE-CD Address Ln 2b 2   Comma yes
ZIP-CD Address Ln 2b 12   Comma yes
SECTION-BRKR          
Form 706–GS (D)
Section 03 (Part II)
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE-AMT b1/gR Money 11 $/¢ Comma yes
TENTATIVE-TOTAL-TRANSFER-AMT Pt II, Ln 3 12 $/¢ Comma yes
ADJUSTED-ALLOWABLE-EXPENSE-AMT Pt II, Ln 4 12 $/¢ Comma yes
TAXABLE-AMT Pt II, Ln 5 12 $/¢ Comma yes
NET-GST-AMT (Gross Tax) Pt II, Ln 7 12 $/¢ Comma yes
7004-PAYMENT-AMT Pt II, Ln 8 12 $/¢ Comma yes
BALANCE-DUE-OVERPAYMENT-AMT Pt II, Ln 9/10 12 $/¢ Comma yes
PREPARER-SSN   9   Comma yes[
PREPARER-EIN   9   Comma yes[
PREPARER-PHONE-NUM   10   Comma yes[
SECTION-BRKR          

Exhibit 3.40.37-6 
Form 706–GS (T), Generation-Skipping Transfer Tax Return for Terminations

Form 706–GS (T)
Section 01
FIELD-NAME RETURN LINE NUMBER MAX-CHAR $/¢ DELIMITIND VALID END POINT
NAME-CTRL Trust Name Ln 1a 4   None no
TIN TIN Box, Ln 1b 9   None no
Reserved   1   None no
TAX-PRD Top Mid of pg 6   None no
RECEIVED-DATE (yyyymmdd) Date Stamp 8   Comma yes
COND-CODE-CD Top Left Margin 10   Comma yes
PENALTY-AND-INTEREST-CD Top Rt Margin 1   Comma yes
CAF-IND Rt of Line 2b 1   Comma yes
CORRESP-RCVD-DT (yyyymmdd) Lt Margin, Ln 6 8   Comma yes
SECTION-BRKR          
Form 706– GS (T)
Section 02
FIELD-NAME RETURN LINE ADDRESS MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
IN-CARE-OF-NAME-LINE Address Ln 2b 35   Comma yes
FOREIGN-ADDR Address Ln 2b 35   Comma yes
STREET-ADDR Address Ln 2b 35   Comma yes
CITY Address Ln 2b 22   Comma yes
STATE-CD Address Ln 2b 2   Comma yes
ZIP-CD Address Ln 2b 12   Comma yes
SECTION-BRKR          
Form 706–GS (T)
Section 03
(Part III)
FIELD-NAME RETURN LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE-AMT B1/Gr Money 11 $/¢ Comma yes
Reserved       Comma yes
Reserved       Comma yes
Reserved       Comma yes
Reserved       Comma yes
Reserved       Comma yes
Reserved          
Reserved          
NET-GST-AMT PtIII, Ln 10 12 $/¢ Comma yes
7004-PAYMENT-AMT PtIII, Ln 11 12 $/¢ Comma yes
BALANCE-DUE-OVERPAYMENT-AMT PtIII, Ln 12/13 12 $/¢ Comma/# yes
PREPARER-SSN   9   Comma yes[
PREPARER-EIN   9   Comma yes[
PREPARER-PHONE-NUM   10   Comma yes[
SECTION-BRKR          

Exhibit 3.40.37-7 
Form 706–NA, US Estate (and Generation-Skipping Transfer) Tax Return

Form 706–NA
Section 01
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-CTRL DEC Nm Ln 1b 4   None no
SSN SSN Box Ln 2 9   None no
NAME-DECEDENT DEC Name Ln1 28   Comma yes
DATE-OF-BIRTH (yyyymmdd) Line 7a 8   Comma yes
DATE-OF-DEATH (yyyymmdd) Line 6 8   Comma yes
Reserved (Code & Edit Num)       Comma yes
ERS-ACTION-CD Bottom center margin - 3   Comma yes
CORRESP-RCVD-DT (yyyymmdd) Edited Line 11b 8   Comma yes
SECTION-BRKR          
Form 706–NA
Section 02
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-EXECUTOR EX NME 9b or 11b 35   Comma yes
IN-CARE-OF-NAME-LINE C/O NM 9b or 11b 35   Comma yes
FOREIGN-STREET-ADDRESS Foreign-Ln 11b 35   Comma yes
STREET-ADDR EX Adr 9b or 11b 35   Comma yes
CITY EX Cty 9b or 11b 22   Comma yes
STATE-CD EX St 9b or 11b 2   Comma yes
ZIP-CD EX Zip 9b or 11b 12   Comma yes
SECTION-BRKR          
Form 706–NA
Section 03
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE-AMT Bl/Gr Money 11 $/¢ Comma yes
RECEIVED-DATE (yyyymmdd) Date Stamp 8   Comma yes
COND-CODE-FLD Upper Lt Mar 10   Comma yes
PENALTY-AND-INTEREST-CD Upper Rt Mar 1   Comma yes
CAF-IND Rt Mar Ln 10b 1   Comma yes
SECTION-BRKR          
Form 706–NA
Section 04
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
TAXABLE-ESTATE Line 1 12 $/¢ Comma yes
TAXABLE-GIFTS-ADJ Line 2 12 $/¢ Comma yes
TAXABLE-ESTATE-AMT Line 3 12 $/¢ Comma yes
TENTATIVE-TAX-AMT Line 4 12 $/¢ Comma yes
TENTATIVE-TAX-TANGABLE-AMT Line 5 12 $/¢ Comma yes
GROSS-ESTATE-TX-AMT Line 6 12 $/¢ Comma yes
UNIFIED-CR Line 7 12 $/¢ Comma yes
BALANCE-AFTER-UNIFIED-CR-AMT Line 8 12 $/¢ Comma yes
STATE-TAX-CR Line 9 12 $/¢ Comma yes
BALANCE-AFTER-STATE-CR-AMT Line 10 12 $/¢ Comma yes
GIFT-TAX-CR Line 11 12 $/¢ Comma yes
PRIOR-TRANSFER-CR Line 12 12 $/¢ Comma yes
BALANCE-AFTER-CREDITS-AMT Line 13 12 $/¢ Comma yes
SECTION-BRKR          
Form 706–NA
Section 05
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NET-ESTATE-TAX Line 14 12 $/¢ Comma yes
GST-TAX Line 15 12 $/¢ Comma yes
Reserved       Comma yes
TOT-TAX Line 16 12 $/¢ Comma yes
INSTALLMENT-PAYMENT-AMT Line 17 12 $/¢ Comma yes
US-TREASURY-BONDS Line 18 12 $/¢ Comma yes
TOTAL-PAYMENTS-AMT Line 19 12 $/¢ Comma yes
BALANCE-DUE-OVERPAYMENT Line 20 12 $/¢ Comma/# yes
PAYMENT-IND Rt Mar Ln 20 1   Comma yes
EXPATRIATE-IND Bottom Lt 1   Comma yes
PREPARER-SSN Bottom Rt 9   Comma yes [
PREPARER-EIN Bottom Rt 9   Comma yes [
PREPARER-PHONE-NUM Bottom Rt 10   Comma yes [
GROSS-ESTATE-IN-US Line 11 Sch B Ln 1 12 $/¢ Comma yes
GROSS-ESTATE-OUTSIDE-US Line 11 Sch B Ln 2 12 $/¢ Comma yes
SECTION-BRKR          

Exhibit 3.40.37-8 
Form 709, US Gift (and Generation-Skipping Transfer) Tax Return

Form 709
Section 01
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
Name Control Donor Lst Nm 4   None no
SSN SSN Box 3 9   None no
Tax Period (yyyymmdd) Top of Form 6   None no
Condition Code Field Upper Lt Mar 10   Comma yes
Received Date (yyyymmdd) Date Stamp 8   Comma yes
CAF indicator Upper Right 1   Comma yes
Citizenship Code Ctznshp Box 7 1   Comma yes
Death indicator Ln 8 CkBox 1   Comma/# yes
Date of Death (yyyymmdd) Line 8 Date 8   Comma yes
Total Number of Donees Line 10 3   Comma yes
Spouse SSN Line 14 9   Comma yes
Reserved (Prior Filing Code)       Comma yes
Gift Consent Indicator Lt Mar Ln 18 1   Comma yes
Penalty and Interest Code Btwn Lns 2&3 1   Comma yes
Reserved (Code & Edit Num)       Comma yes
ERS Action Code Bottom Center 3   Comma yes
Correspondence Received Date (yyyymmdd) Between Lines 5&6 8   Comma yes
SECTION-BRKR          
Form 709
Section 02
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
Donor Name Name 1 35   Comma yes
In Care of Name C/O Name 35   Comma yes
Foreign Street Address Foreign Addr 35   Comma yes
Street Address Address 35   Comma yes
City Line 6 22   Comma yes
State Code Line 6 2   Comma yes
ZIP Code Line 6 12   Comma yes
SECTION-BRKR          
Form 709
Section 03
(Part 2)
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
Remittance Amount B1/Gn Money 11 $/¢ Comma yes
Taxable Gifts (from Sch A) Pt 2 Line 1 12 $ Comma yes
Prior Taxable Gifts (Sch B) Pt 2 Line 2 12 $ Comma yes
Total Taxable Gifts Pt 2 Line 3 12 $ Comma yes
Tax on Taxable Gifts Pt 2 Line 4 12 $ Comma yes
Tax on Prior Taxable Gifts Pt 2 Line 5 12 $ Comma yes
Balance of Taxes on Gifts Pt 2 Line 6 12 $ Comma yes
Unified Credit Prior Periods Pt 2 Line 8 12 $ Comma/# yes
Balance after Unified Credit Pt 2 Line 9 12 $ Comma yes
20% Adjustment to Specific Exemption Pt 2 Ln 10 12 $ Comma yes
Balance after 20% Adjustment Pt 2 Ln 11 12 $ Comma yes
Unified Credit (Taxpayer's) Pt 2 Ln 12 12 $ Comma yes
Foreign Gift Tax Credit Pt 2 Ln 13 12 $ Comma yes
Total Credits Amount Pt 2 Ln 14 12 $ Comma yes
Balance of Gift Tax Pt 2 Ln 15 12 $ Comma yes
Generation Skipping Transfer Tax Pt 2 Ln 16 12 $ Comma yes
Total Tax Taxpayer Pt 2 Ln 17   $/ Comma yes
Taxes Prepaid with Extension Pt 2 Ln 18 12 $/ Comma yes
Balance Due/Overpayment Amount Pt 2 Ln 19/20 12 $/ Comma yes
Preparer SSN PSSN 9   Comma yes[
Preparer EIN PEIN 9   Comma yes[
Preparer Telephone Number TEL# 10   Comma yes[
SECTION-BRKR          
Form 709
Section 04
(Part 3)
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
Gifted Property Basis Top Margin of Page 2 12 $ Comma yes
Foreign spouse Indicator Left Margin of Pg 2 Pt 1 1 $ Comma yes
Total Value of Gifts Pt 4 Line 1 12 $ Comma yes
Total Annual Exclusions Pt 4 Line 2 12 $ Comma yes
Total Included of Gifts Pt 4 Line 3 12 $ Comma yes
Gifts of Interest Pt 4 Line 4 12 $ Comma yes
Exclusions Attributed to Gifts Pt 4 Line 5 12 $ Comma yes
Marital Deductions Pt 4 Line 6 12 $ Comma yes
Charitable Deductions Pt 4 Line 7 12 $ Comma yes
Total Deductions Pt 4 Ln 8 12 $ Comma yes
Balance After Deductions Pt 4 Ln 9 12 $ Comma yes
GST Taxes Payable Pt 4 Ln 10 12 $ Comma yes
Taxable Gifts (Sch A) Pt 4 Ln 11 12 $ Comma yes
SECTION-BRKR          

Exhibit 3.40.37-9 
Form 720, Quarterly Federal Excise Tax Return

Form 720
Section 01
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-CTRL Standard 4   None no
EIN Standard 9   None no
QRTLY-TAX-PRD (YYYYQQ)** Qrt Ending or Return Label 6   None no
RESERVED (see note)       Comma yes
FTD-PENALTY-TXPYR Ln FD P&I Box 10 $/¢ Comma yes
COND-CODE-FLD Entity Area 10   Comma yes
ERS-ACTION-CD Bottom Lt Mar 3   Comma yes
IRS-NUM Undrind or Rt Mar Ln 3 or 4 3   Comma yes
RECEIVED-DATE (yyyymmdd) Stamped 8   Comma yes
PENALTY-AND-INTEREST-CD Rt P&I Box 1   Comma yes
CAF-IND Lower Rt Mar 1   Comma yes
CORRESP-RCVD-DT (yyymmdd) Lower Ctr Enty 8   Comma yes
IN-CARE-OF-NAME-LINE Entity Area 35   Comma yes
FOREIGN-ADDR Entity Area 35   Comma yes
STREET-ADDR Entity Area 35   Comma yes
CITY Entity Area 22   Comma yes
STATE-CD Entity Area 2   Comma yes
ZIP-CD Entity Area 12   Comma yes
SECTION-BRKR          

Note: CODE-AND-EDIT-EMPLOYEE-NUMBER no longer entered.

Form 720
Section 02
(Part I, Pages 1 & 2)
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
IRS-NUM First IRS # 3   None no
IRS-TAX First Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM IRS Num Occur. 22 3   None no[
IRS-TAX Tax Amt Occur. 22 12 $/¢ Comma no[
IRS-TIRE-CNT First Tire Count 9   Comma yes[
IRS-NUM IRS Num Occur. 23 3   None no[
IRS-TAX Tax Amt Occur. 23 12 $/¢ Comma no[
IRS-TIRE-CNT Second Tire Count 9   Comma yes[
IRS-NUM IRS Num Occur. 24 3   None no[
IRS-TAX Tax Amt Occur. 24 12 $/¢ Comma no[
IRS-TIRE-CNT Third Tire Count 9   Comma yes[
SECTION-BRKR          

Note: Occurrences 22-24 must be used exclusively for Internal Revenue Service (IRS). IRS-NUMs 108, 109, and 113. Corresponding IRS-Tax and IRS-TIRE-CNT must be entered.

Form 720
Section 03
(Parts II & III, Page 2)
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE-AMT Bal Due Area 11 $/¢ Comma yes
IRS-NUM First IRS # 3   None no
IRS-TAX First Tax Amount 12 &/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
IRS-NUM Next IRS # 3   None no
IRS-TAX Next Tax Amount 12 $/¢ Comma yes
TOT-TAX-TXPXPYR Line 3 13 $/¢ Comma no
ADJ-CREDIT Line 4 13 $/¢ Comma no[
FTD-CR-CLAIMED-AMT Line 8 13 $/¢ Comma no[
BAL-DUE-OVERPAYMENT-TXPYR Line 9/10 13 $/¢ Comma/# no[
APPLIED-REFUND-IND Boxes Below Ln 10 1   Comma yes
DESIGNEE-CHECKBOX-IND Preparer Area 1   Comma yes
Reserved       Comma yes[
DESIGNEE-PIN Preparer Area 9   Comma yes
PREPARER-SSN Preparer Area 9   Comma yes[
PREPARER-EIN Preparer Area 9   Comma yes[
PREPARER-PHONE-NUM Preparer Area 10   Comma yes[
SECTION-BRKR          

Note: For Sections 02 and 03 All IRS-NUMs are three positions with a leading zero (if necessary). All IRS-TAX amounts will be entered as dollars and cents.

Form 720
Section 04
(Schedule A)
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
SCH-A-TAX-LIAB LN 1A 13 $/¢ COMMA/# yes
SCH-A-TAX-LIAB LN 1B 13 $/¢ COMMA/# yes
SCH-A-TAX-LIAB LN 1C 13 $/¢ COMMA/# yes
SCH-A-TAX-LIAB LN 1D 13 $/¢ COMMA/# yes
SCH-A-TAX-LIAB LN 1E 13 $/¢ COMMA/# yes
SCH-A-TAX-LIAB LN 1F 13 $/¢ COMMA/# yes
SPECIAL-RULE-FOR-SEPT-AMT LN 1 or Ln 2 13 $/¢ COMMA/# yes
SCH-A-TAX-LIAB LN 2M 13 $/¢ COMMA/# yes
SCH-A-TAX-LIAB LN 2N 13 $/¢ COMMA/# yes
SCH-A-TAX-LIAB LN 2O 13 $/¢ COMMA/# yes
SCH-A-TAX-LIAB LN 2P 13 $/¢ COMMA/# yes
SCH-A-TAX-LIAB LN 2Q 13 $/¢ COMMA/# yes
SCH-A-TAX-LIAB LN 2R 13 $/¢ COMMA/# yes
SECTION-BRKR          
Form 720
Section 05
(Schedule C)
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no[
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no[
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM CRN # Occur. 19 3   None no[
SCHED-C-CRN-AMT Cr Amt Occur. 19 13 $/¢ Comma yes[
SCHED-C-TIRE-CNT First Tire Count 9   Comma yes[
SCHED-C-CR-REF-NUM CRN # Occur. 20 3 $/¢ Comma no[
SCHED-C-CRN-AMT Cr Amt Occur. 20 3   None no[
SCHED-C-TIRE-CNT Second Tire Count 9 $/¢ Comma yes[
SCHED-C-CR-REF-NUM CRN # Occur. 21 3   None no[
SCHED-C-CRN-AMT Cr Amt Ocurr. 21 13 $/¢ Comma no[
SCHED-C-TIRE-CNT Third Tire Count 9   None yes[

Note: Occurrences 19 - 21 must be used exclusively for SCHED-C-CR-REF-NUMs 396, 304 and 305. Corresponding SCHED-C-CRN-AMT and SCHED-C-TIRE-CNT must be entered.

Form 720
Section 06
(Schedule C)
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[
SCHED-C-CR-REF-NUM Next CRN # 3   None no
SCHED-C-CRN-AMT Next Cr Amount 13 $/¢ Comma yes[

Exhibit 3.40.37-10 
Form 730, Monthly Tax Return for Wagers

Form 730
Section 01
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-CTRL Standard 4   None no
EIN Standard 9   None no
TAX-PRD (yyyymm) Upper Rt Mar 6   Comma no
RECEIVED-DATE (yyyymmdd) Stamped 8   Comma yes
COND-CODE-FLD To Rt of Entity Area 10   Comma yes
CAF-IND Lower Rt Mar 1   Comma yes
PENALTY-AND-INTEREST-CD Rt Mar Pl Box 1   Comma yes
CORRESP-RCVD-DT *** Lower Ctr Enty 8   Comma yes
SECTION-BRKR          
Form 730
Section 02
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
IN-CARE-OF-NAME-LINE Entity Area 35   Comma yes[
FOREIGN-ADDR Entity Area 35   Comma yes[
STREET-ADDR Entity Area 35   Comma yes
CITY Entity Area 22   Comma yes
STATE-CD Entity Area 2   Comma yes
ZIP-CD Entity Area 12   Comma yes
SECTION-BRKR          
Form 730
Section 03
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE-AMT Bal Due Area or Cash Rgstr Prtd Amt 11 $/¢ Comma yes
WAGERS-ACCEPTED Line 1 11 $/¢ Comma yes
WAGERS-LAYOFF-ACCPTD Line 2 11 $/¢ Comma yes
AUTH-WAGERS-ACCPTD-AMT Line 4A 11 $/¢ Comma yes
OTHER WAGERS-ACCPTD-AMT Line 4B 11 $/¢ Comma yes
CREDITS-LAYOFF Line 5 11 $/¢ Comma yes
TOT-TAX-TXPYR Line 6 11 $/¢    
PREPARER-SSN Preparer Data 9   Comma yes[
PREPARER-EIN Preparer Data 9   Comma yes[
PREPARER-PHONE-NUM Preparer Data 10   Comma yes[
SECTION-BRKR          

Exhibit 3.40.37-11 
Form 940 and Form 940–PR, Employer's Annual FUTA Tax Return (and Puerto Rican Version)

Form 940 and Form 940–PR
Section 01
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-CTRL Entity 4   None no
EIN Entity 9   None no
TAX-YEAR (yyyy) Entity 4   Comma yes
IN-CARE-OF-NAME-LINE Entity 35   Comma yes
FOREIGN-ADDRESS Entity 35   Comma yes
STREET-ADDR Entity 35   Comma no
CITY Entity 22   Comma yes
STATE-CD Entity 2   Comma yes
ZIP-CODE Entity 12   Comma yes
Form 940 and Form 940–PR
Section 02
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
Filler (CORRESP-RCVD-DT) *** See Notes below     Comma yes
PENALTY-AND-INTEREST-CD Rt. of Entity Info. 1   Comma yes
ABCD-IND *** See Notes Below 1   Comma yes
COND-CODE-FLD Entity 10   Comma yes
FTD-PENALTY-TXPYR R. of Type of Ret. Box 10 $/¢ Comma yes
SCHEDULE-IND Below Type of Ret. Box 1   Comma yes
RECEIVED-DATE Stamped/Ent 8   Comma yes
ERS-ACTION-CD Bottom left Margin 3   Comma yes
CAF-IND Bottom Center Margin 1   Comma yes

Note: *** CORRESP-RCVD-DT is no longer transcribed and is now a Filler Field. ABCD-IND is only on prior year forms.

Form 940 and 940–PR
Section 03
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE-AMT Blue/Green Pencil 11 $/¢ Comma yes
ONE-STATE-CD Line 1A 2   Comma yes
MULTIPLE-STATE-CKBX Line 1B 1   Comma yes
CREDIT-REDUCTION-CKBX Line 2 1   Comma yes
SCHEDULE-R-IND Rt Line 6 Margin 1   Comma yes
TOT-TXBL-940-WAGES Line 7 15 $/¢ Comma yes
ADJUSTMENT-AMT Line 9 12 $/¢ Comma yes
EXCLUDED-LATE-PYMT-AMT Line 10 12 $/¢ Comma no
CR-REDUCTION-TOT-AMT Line 11 13 $/¢ Comma no [
TOT-TAX-TXPYR Line 12 15 $/¢ Comma no
FTD-CREDIT-CLAIMED-AMT Line 13 15 $/¢ Comma yes
BAL-DUE-OVERPAYMENT-TXPYR Line 14/15 15 $/¢ Comma/# yes
APPLIED-REFUND-IND Applied/Ref Box 1   Comma yes
TOT-TAX-LIABILITY-AMT-QRT1 16A 14 $/¢ Comma yes
TOT-TAX-LIABILITY-AMT-QRT-2 16B 14 $/¢ Comma yes
TOT-TAX-LIABILITY-AMT-QRT3 16C 14 $/¢ Comma yes
TOT-TAX-LIABILITY-AMT-QRT4 16D 14 $/¢ Comma yes
DESIGNEE-CHECKBOX-IND Preparer Data 11   Comma yes
DESIGNEE-PIN Preparer Data 5   Comma yes
PREPARER-SSN Preparer Data 9   Comma yes
PREPARER-EIN Preparer Data 9   Comma yes
PREPARER-PHONE-NUM Preparer Data 10   Comma yes [
SECTION-BRKR          
Form 940 and Form 940–PR
Section 04
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
STATE-CD (1) **** Schedule A - Part 1 2   Comma no
STATE-CD (2) Schedule A - Part 1 2   Comma no
STATE-CD (3) Schedule A - Part 1 2   Comma no
STATE-CD (4) Schedule A - Part 1 2   Comma no
STATE-CD (5) Schedule A - Part 1 2   Comma no
through Schedule A - Part 1 2   Comma no
STATE-CD (53) Schedule A - Part 1 2   Comma no
SECT-BRKR          
Form 940 and Form 940–PR
Section 05
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
FORM-940-STATE-CD-1 Part 2 line 2a 2   Comma no
CR-REDUCTION-WAGES Part 2 line 2b 13 $/¢ Comma yes
FORM-940-STATE-CD-2 Part 2 line 2c 2   Comma no
CR-REDUCTION-WAGES Part 2 line 2d 13 $/¢ Comma yes
FORM-940-STATE-CD-3 Part 2 line 2e 2   Comma no
CR-REDUCTION-WAGES Part 2 line 2f 13 $/¢ Comma yes
FORM-940-STATE-CD-4 Part 2 line 2g 2   Comma no
CR-REDUCTION-WAGES Part 2 line 2h 13 $/¢ Comma yes
FORM-940-STATE-CD-5 Part 2 line 2i 2   Comma no
CR-REDUCTION-WAGES Part 2 line 2j 13 $/¢ Comma yes
SECT-BRKR          
Form 940 and Form 940–PR
Sections 06 through 10
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
FORM-940–STATE-CD Part 1 or ES 2   Comma yes
CR-REDUCTION-WAGES Part 1 13 $/¢ Comma yes
FORM-940–STATE-CD Part 1 or ES 2   Comma yes
CR-REDUCTION-WAGES Part 1 13 $/¢ Comma yes
FORM-940–STATE-CD Part 1 or ES 2   Comma yes
CR-REDUCTION-WAGES Part 1 13 $/¢ Comma yes
FORM-940–STATE-CD Part 1 or ES 2   Comma yes
CR-REDUCTION-WAGES Part 1 13 $/¢ Comma yes
FORM-940–STATE-CD Part 1 or ES 2   Comma yes
CR-REDUCTION-WAGES Part 1 13 $/¢ Comma yes
FORM-940–STATE-CD Part 1 or ES 2   Comma yes
CR-REDUCTION-WAGES Part 1 13 $/¢ Comma yes
FORM-940–STATE-CD Part 1 or ES 2   Comma yes
CR-REDUCTION-WAGES Part 1 13 $/¢ Comma yes
FORM-940–STATE-CD Part 1 or ES 2   Comma yes
CR-REDUCTION-WAGES Part 1 13 $/¢ Comma yes
FORM-940–STATE-CD Part 1 or ES 2   Comma yes
CR-REDUCTION-WAGES Part 1 13 $/¢ Comma yes
FORM-940–STATE-CD Part 1 or ES 2   Comma yes
CR-REDUCTION-WAGES Part 1 13 $/¢ Comma yes
FORM-940–STATE-CD Part 1 or ES 2   Comma yes
CR-REDUCTION-WAGES Part 1 13 $/¢ Comma yes
SECT-BRKR          

Sections 06, 07, 08, and 09 contain 11 occurrences of FRM-940-STATE-CD and CR-REDUCTION-WAGES fields. Section 10 uses the same format as these sections; however there are 9 occurrences of the FRM-940-STATE-CD and CR-REDUCTION-WAGES fields.

Exhibit 3.40.37-12 
Form 941, Employer's Quarterly Federal Tax Return, Form 941–PR (Puerto Rican Version), Form 941–SS (American Samoa, Guam, etc.)

Form 941, Form 941–PR, Form 941–SS
Section 01
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-CONTROL Entity 4   None no
EI-NUMBER Entity 9   None See Note
TAX-PERIOD (yyyymm) Entity 6   None yes
RESERVED (Code & Edit Num)       Comma yes
IN-CARE-OF-NAME-LINE Entity 35   Comma yes
FOREIGN-ADDRESS Entity 35   Comma yes
STREET-ADDRESS Entity 35   Comma no
CITY Entity 22   Comma yes
STATE-CODE Entity 2   Comma yes
ZIP-CODE Entity 12   Comma yes
RETURN-CODE Top Right 2   Comma yes
SECT-BRKR          
Form 941, Form 941–PR, Form 941–SS
Section 02
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
CONDITION-CODE-FIELD CCC 10   Comma yes
SCHEDULE-CODE SIC 1   Comma yes
RECEIVED-DATE (YYYYMMDD) RDT 8   Comma yes
ERS-ACTION-CODE ERS 3   Comma yes
Reserved (CAF-Indicator)       Comma yes
PENALTLY-&-INTEREST-CODE P&I 1   Comma yes
Reserved (Correspondence Received Date) (yyyymmdd)       Comma yes
FTD-PENALTY Penalty Box 10 $/¢ Comma yes
SECT-BRKR          
Form 941
Section 03
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE AMOUNT Green Pencil 11 $/¢ Comma yes
NUMBER OF EMPLOYEES Line 1 7   Comma yes
TOTAL COMPENSATION Line 2 15 $/¢ Comma no
WITHHELD TAX AMOUNT Line 3 14 $/¢ Comma no
NOT SUBJECT TO SOC SEC MED CKBX Line 4 Check box 1   Comma no
TAXABLE SOCIAL SEC WAGES Line 5a Col 1 14 $/¢ Comma no
TAXABLE SOCIAL SEC TIPS Line 5b Col 1 14 $/¢ Comma no
Reserved   15   Comma No [
Reserved   15   Comma No [
Reserved   15   Comma No [
Reserved   15   Comma No [
Reserved   15   Comma No [
Reserved   15   Comma No [
Reserved   15   Comma No [
TAXABLE-MED-WAGES-AND TIPS Line 5c Col 1 15 $/¢ Comma no
Add'l taxable Med Wages & Tips Line 5d 15 $/¢ Comma No [
TOTAL-SOC-SEC/MED-TAXES Line 5e 15 $/¢ Comma no
Section 3121Q Line 5f 15 $/¢ Comma No [
Reserved (Qualified 1st Pd Number)   7   Comma No [
Reserved (Qualified Employee Number)   7   Comma No [
Reserved (Qualified exempt wages)   14 $/¢ Comma No [
Reserved (Qualified Reduced Tax Amt)   15 $/¢ Comma No [
Total taxes before adjustments Line 6 15 $/¢ Comma/# No [
ADJ TO FRACTIONS OF CENTS Line 7 14 $/¢ Comma/# no
ADJ TO SICK PAY Line 8 14 $/¢ Comma/# no
ADJ-TO-CURR-QUARTER'S-TIPS/INS Line 9 14 $/¢ Comma/# no
Reserved (Adj to withholding amt)   14 $/¢ Comma/# no
Reserved (Prior Adj SS & Med Tax)   14 $/¢ Comma/# no
Reserved (Spec Adj to Income Tax)   14 $/¢ Comma/# no
Reserved (Spec Adj to SS & Med tax)   14 $/¢ Comma/# no
Reserved (Total Adjustments taxes)   15 $/¢ Comma/# no
Total Tax Taxpayer Line 10 15 $/¢ Comma/# no
Reserved (Advanced EIC amt)   15 $/¢ Comma no
TOTAL-TAXES-DEPOSITED Line 11 15 $/¢ Comma no
Reserved (COBRA Payments)   15 $/¢ Comma No [
Reserved (Number of COBRA Recipients)   7 $/¢ Comma No [
Reserved   15   Comma No
Reserved   15   Comma No
Reserved (March Exemption Number)   7   Comma No
Reserved (March Wages Amt)   14 $/¢ Comma No
Reserved (March Reduced Taxes Amt)   15 $/¢ Comma No
Total Payments Line 13 15 $/¢ Comma No [
BALANCE-DUE-OR-OVERPAYMENT Line 14/15 15 $/¢ Comma/# no
APPLIED-REFUND-INDICATOR Applied/Refund BX 1   Comma no
Reserved (DEPOSIT-STATE)   2   Comma yes [
LIABILITY-FIRST-MONTH Line 16 Month 1 14 $/¢ Comma yes [
LIABILITY-SECOND-MONTH Line 16 Month 2 14 $/¢ Comma yes [
LIBILITY-THIRD-MONTH Line 16 Month 3 14 $/¢ Comma yes [
THIRD-PARTY-DESIGNEE-CHECKBOX PT 4, Checkbox 1   Comma yes
THIRD-PARTY-ID-NUMBER PT 4, ID Number 9   Comma yes
PREPARER-TIN Preparer SSN/PTIN 9   Comma yes [
PREPARER-EIN Preparer EIN 9   Comma yes [
PREPARER-TELEPHONE Telephone # 10   Comma yes [
SECT-BRKR          
Form 941–PR, Form 941–SS
Section 03
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE AMOUNT Green Pencil 11 $/¢ Comma yes
NUMBER OF EMPLOYEES Line 1 7   Comma yes
RESERVED (Total Compensation)   15   Comma No
RESERVED (Withheld Tax Amount)   14   Comma No
Reserved (Not subject to SS&Med CkBx)   1   Comma No
TAXABLE SOCIAL SEC WAGES Line 5a Col 1 14 $/¢ Comma no
TAXABLE SOCIAL SEC TIPS Line 5b Col 1 14 $/¢ Comma no
Reserved   15   Comma No [
Reserved   15   Comma No [
Reserved   15   Comma No [
Reserved   15   Comma No [
Reserved   15   Comma No [
Reserved   15   Comma No [
Reserved   15   Comma No [
TAXABLE MED WAGES AND TIPS Line 5c Col 1 15 $/¢ Comma no
TOTAL SOC SEC/MED TAXES Line 5d 15 $/¢ Comma no
Section 3121Q Tax Line 5e 15 $/¢ Comma No [
Reserved (Qualified 1st Pd Number)   7   Comma No [
Reserved (Qualified Employee Number)   7   Comma No [
Reserved (Qualified exempt wages)   14 $/¢ Comma No [
Reserved (Qualified Reduced Tax Amt)   15 $/¢ Comma No [
Total taxes before adjustment Line 6 15 $/¢ Comma No [
ADJ TO FRACTIONS OF CENTS Line 7 14 $/¢ Comma/# no [
ADJ TO SICK PAY Line 8 14 $/¢ Comma/# no [
ADJ TO CURR QUARTER'S TIPS/INS Line 9 14 $/¢ Comma/# no [
RESERVED (Adj to withholding amt)          
Reserved (Prior Adj SS & Med Tax)   14 $/¢ Comma/# no
Reserved (Spec Adj to Income Tax)   14 $/¢ Comma/# No
Reserved (Spec Adj to SS & Med tax)   14 $/¢ Comma/# No
Reserved (Total Adjustments taxes)   15 $/¢ Comma/# No
Total Tax Taxpayer Line 10 15 $/¢ Comma/# No
Reserved Advanced EIC amt)   15 $/¢ Comma/# no
Total Taxes Deposited Line 11 15 $/¢ Comma No
COBRA Payments Line 12a 15 $/¢ Comma No
Number of COBRA Recipients Line 12b 7   Comma No
Reserved   15 $/¢ Comma No [
Reserved   15 $/¢ Comma No [
Reserved (March Exemption Number)   7   Comma No [
Reserved (March Wages Amt)   14 $/¢ Comma No [
Reserved (March Reduced Taxes Amt)   15 $/¢ Comma No [
Total Payments Line 13 15 $/¢ Comma No
BALANCE DUE OR OVERPAYMENT Line 14/15 15 $/¢ Comma/# no
APPLIED REFUND INDICATOR Applied/Refund BX 1   Comma no
RESERVED (Deposit State)   2   Comma yes [
LIABILITY FIRST MONTH Line 15 Month 1 14 $/¢ Comma yes [
LIABILITY SECOND MONTH Line 15 Month 2 14 $/¢ Comma yes [
LIBILITY THIRD MONTH Line 15 Month 3 14 $/¢ Comma yes [
THIRD PARTY DESIGNEE CHECKBOX PT 4 CKBX 1   Comma yes
THIRD PARTY ID NUMBER PT 4 ID Number 9   Comma yes
PREPARER TIN PT 6 SSN/PTIN 9   Comma yes [
PREPARER EIN PT 6 EIN 9   Comma yes [
PREPARER TELEPHONE PT 6 Telephone # 10   Comma yes [
SECT-BRKR          
Form 941, Form 941–PR, Form 941–SS
Sections 04 Through 06
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
FEDERAL-TAX-LIABILITY Line 1 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 2 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 3 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 4 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 5 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 6 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 7 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 8 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 9 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 10 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 11 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 12 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 13 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 14 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 15 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 16 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 17 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 18 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 19 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 20 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 21 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 22 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 23 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 24 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 25 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 26 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 27 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 28 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 29 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 30 14 $/¢ Comma yes
FEDERAL-TAX-LIABILITY Line 31 14 $/¢ Comma yes
SECT-BRKR          

Exhibit 3.40.37-13 
Form 943, Employer's Annual Tax Return for Agricultural Employees

Form 943
Section 01
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-CONTROL Entity 4   None no
EIN Entity 9   None No
TAX-YEAR (yyyy) Entity 6   None No
RESERVED (Code & Edit Num)       Comma yes
IN-CARE-OF-NAME-LINE Entity 35   Comma yes
FOREIGN-ADDRESS Entity 35   Comma yes
STREET-ADDRESS Entity 35   Comma no
CITY Entity 22   Comma yes
STATE-CODE Entity 2   Comma yes
ZIP-CODE Entity 12   Comma yes
SECT-BRKR          
Form 943
Section 02
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
DEPOSIT-STATE-CODE State Deposit Box 2   Comma yes
COND-CODE-FLD Entity 10   Comma yes
SCHEDULE-CD SIC 1   Comma yes
RECEIVED-DATE (YYYYMMDD) Stamped 8   Comma yes
ERS-ACTION-CD Bottom Left Margin 3   Comma yes
CAF-IND Lower Left Margin 1   Comma yes
PENALTY-AND-INTEREST-CD Left of P&I Box 1   Comma yes  
CORRESP-RCVD-DT (YYYYMMDD) Below Entity 8   Comma yes
SECT-BRKR          
Form 943
Section 03
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE-AMT Green Pencil 11 $/¢ Comma yes
NUM-OF-EMPLOYEES line 1 7   Comma yes
TOT-SOC-SEC-WAGES Line 2 14 $/¢ Comma yes
TOE-MED-WAGES Line 4 14 $/¢ Comma yes
WTHLD-TAX-AMT Line 6 11 $/¢ Comma yes
ADJ-TO-TAX Line 8 10 $/¢ Comma/# yes
TOT-TAX-TXPAYR Line 9 15 $/¢ Comma/# yes
ADVANCED-EIC-AMT Line 10 10 $/¢ Comma yes
FTD-CREDIT-CLAIMED-AMT Line 12 15 $/¢ Comma yes
BAL-DUE-OVERPAYMENT-TXPYR Line 13 or 14 15 $/¢ Comma/# yes
APPLIED-REFUND-IND Box to the L of 14 1   Comma yes
FTD-PENALTY-TXPYR Penalty Box 10 $/¢ Comma yes
TAX-LIABILITY-FIRST-MONTH 15A January 14 $/¢ Comma yes
TAX-LIABILITY-SECOND-MONTH 15B February 14 $/¢ Comma yes
TAX-LIABILITY-THIRD-MONTH 15C March 14 $/¢ Comma yes
TAX-LIABILITY-FOURTH-MONTH 15D April 14 $/¢ Comma yes
TAX-LIABILITY-FIFTH-MONTH 15E May 14 $/¢ Comma yes
TAX-LIABILITY-SIXTH-MONTH 15F June 14 $/¢ Comma yes
TAX-LIABILITY-SEVENTH-MONTH 15G July 14 $/¢ Comma yes
TAX-LIABILITY-EIGHTH-MONTH 15H August 14 $/¢ Comma yes
TAX-LIABILITY-NINTH-MONTH 15I September 14 $/¢ Comma yes
TAX-LIABILITY-TENTH-MONTH 15J October 14 $/¢ Comma yes
TAX-LIABILITY-ELEVENTH-MONTH 15K November 14 $/¢ Comma yes
TAX-LIABILITY-TWELFTH-MONTH 15L December 14 $/¢ Comma yes
TAX-LIABILITY-YEARLY-TOTAL 15M Total for Year 15 $/¢ Comma yes
DESIGNEE-CHECKBOX-IND Designee Checkbox 1   Comma yes
DESIGNEE-PHONE-NUM Designee Telephone 10   Comma yes
DESIGNEE-PTIN Designee ID Number 9   Comma yes
SECT-BRKR          
Form 943–PR
Section 03
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE-AMT Green Pencil 11 $/¢ Comma yes
NUM-OF-EMPLOYEES line 1 7   Comma yes
TOT-SOC-SEC-WAGES Line 2 14 $/¢ Comma yes
TOE-MED-WAGES Line 4 14 $/¢ Comma yes
RESERVED          
ADJ-TO-TAX Line 8 10 $/¢ Comma/# yes
TOT-TAX-TXPAYR Line 9 15 $/¢ Comma/# yes
RESERVED          
FTD-CREDIT-CLAIMED-AMT Line 12 15 $/¢ Comma yes
BAL-DUE-OVERPAYMENT-TXPYR Line 13 or 14 15 $/¢ Comma/# yes
APPLIED-REFUND-IND Box to the L of 14 1   Comma yes
FTD-PENALTY-TXPYR Penalty Box 10 $/¢ Comma yes
TAX-LIABILITY-FIRST-MONTH 15A January 14 $/¢ Comma yes
TAX-LIABILITY-SECOND-MONTH 15B February 14 $/¢ Comma yes
TAX-LIABILITY-THIRD-MONTH 15C March 14 $/¢ Comma yes
TAX-LIABILITY-FOURTH-MONTH 15D April 14 $/¢ Comma yes
TAX-LIABILITY-FIFTH-MONTH 15E May 14 $/¢ Comma yes
TAX-LIABILITY-SIXTH-MONTH 15F June 14 $/¢ Comma yes
TAX-LIABILITY-SEVENTH-MONTH 15G July 14 $/¢ Comma yes
TAX-LIABILITY-EIGHTH-MONTH 15H August 14 $/¢ Comma yes
TAX-LIABILITY-NINTH-MONTH 15I September 14 $/¢ Comma yes
TAX-LIABILITY-TENTH-MONTH 15J October 14 $/¢ Comma yes
TAX-LIABILITY-ELEVENTH-MONTH 15K November 14 $/¢ Comma yes
TAX-LIABILITY-TWELFTH-MONTH 15L December 14 $/¢ Comma yes
TAX-LIABILITY-YEARLY-TOTAL 15M Total for Year 15 $/¢ Comma yes
DESIGNEE-CHECKBOX-IND Designee Checkbox 1   Comma yes
DESIGNEE-PHONE-NUM Designee Telephone 10   Comma yes
DESIGNEE-PTIN Designee ID Number 9   Comma yes
SECT-BRKR          
Form 943–A
Section 03
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
DAILY-TAX-LIABILITY Line 1 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 2 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 3 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 4 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 5 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 6 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 7 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 8 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 9 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 10 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 11 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 12 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 13 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 14 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 15 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 16 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 17 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 18 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 19 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 20 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 21 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 22 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 23 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 24 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 25 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 26 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 27 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 28 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 29 14 $/¢ Comma See Note
DAILY-TAX-LIABILITY Line 30 14 $/¢ Comma See Note
DAILY-TAX-LIABILITY Line 31 14 $/¢ Comma See Note
SECT-BRKR          

Note: Sections 05, 07, 09, 11, 12, 14, 16 = 31 days (Jan, Mar, May, Jul, Aug, Oct and Dec). Sections 08, 10, 13, 15 = 30 days (Apr, Jun, Sep, and Nov). Section 06 = 29 days (Feb).

Exhibit 3.40.37-14 
Form 944–PR, Employer's Annual Federal Tax Return, Form 944–SS, Employer's Annual Federal Tax Return

Form 944–PR, Form 944–SS
Section 01
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-CONTROL Entity 4   None no
EIN Entity 9   None See Note
TAX-YEAR (YYYY) Entity 4   None yes
RESERVED (Code & Edit Num)       Comma yes
IN-CARE-OF-NAME-LINE Entity 35   Comma yes
FOREIGN-ADDRESS Entity 35   Comma yes
STREET-ADDRESS Entity 35   Comma no
CITY Entity 22   Comma yes
STATE-CODE Entity 2   Comma yes
ZIP-CODE Entity 12   Comma yes
SECT-BRKR          
Form 944–PR, Form 944–SS
Section 02
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
COND-CODE-FLD Entity 10   Comma yes
SCHEDULE-CD SIC 1   Comma yes
RECEIVED-DATE (yyyymmdd) Stamped 8   Comma yes
ERS-ACTION-CD Bottom Left Margin 3   Comma yes
Reserved (CAF Indicator)       Comma yes
PENALTY-AND-INTEREST-CD Left of P&I Box 1   Comma yes [
Reserved (Correspondence Rec’d Date) (yyyymmdd)       Comma yes [
FTD-PENALTY   10 $/¢ Comma yes [
SECT-BRKR          
Form 944–PR, Form 944–SS
Section 03
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
REMITTANCE-AMOUNT Green Pencil 11 $/¢ Comma yes
TOTAL-COMPENSATION Line 1 15 $/¢ Comma no [
WITHHELD-TAX-AMT Line 2 14 $/¢ Comma no [
NOT-SUBJECT-TO-SOC-SEC-&-MED-CKBX Line 3 Checkbox 1   Comma no [
TAXABLE-SOCIAL-SEC-WAGES Line 4a Col 1 14 $/¢ Comma no [
TAXABLE-SOCIAL-SEC-TIPS Line 4b Col 1 14 $/¢ Comma no [
TAXABLE-MED-WAGES-AND TIPS Line 4c Col 1 15 $/¢ Comma no [
TOTAL-SOC-SEC/MED-TAXES Line 4d 15 &/¢ Comma no [
CURRENT-YEAR-INCOME-ADJUSTMENTS Line 6 (2009 & Later)
(Prior 2009 Old Line 6a)
14 &/¢ Comma/# no [
Reserved
(Prior 2009 - Prior Year Income Adjustments)
(Old Line 6b) 14 $/¢ Comma/# no [
Reserved
(Prior 2009 - Prior Year Soc Sec and Med Tax)
(Old Line 6c) 14 $/¢ Comma/# no [
Reserved
(944 Only - Prior 2009 - Special Additions to Inc Tax)
(Old Line 6d) 14 $/¢ Comma no [
Reserved
(Prior 2009 - Special Additions to SS/Med)
(Old Line 6e) 14 $/¢ Comma no [
Reserved
(Prior 2009 - Total Adjustments)
(Old Line 6f) 15 $/¢ Comma/# no [
TOTAL-TAX-TAXPAYER Line 7 15 $/¢ Comma/# no [
ADVANCED-EITC Line 8 10 $/¢ Comma no [
TOTAL-TAXES-DEPOSITED Line 10 15 $/¢ Comma no [
COBRA-PAYMENTS Line 11a 15 $/¢ Comma no [
NUM-COBRA-RECIPIENTS Line 11b 15 $/¢ Comma no [
TOTAL-PAYMENTS Line 12 7   Comma no [
BALANCE-DUE-OR-OVERPAYMENT Line 13/14
(Prior 2009 Old Line 11/12)
15 $/¢ Comma/# no [
APPLIED-REFUND-INDICATOR Applied/Refund BX 1   Comma no [
SECT-BRKR          
Form 944–PR, Form 944–SS
Section 04
(Schedule B)
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
TAX-LIABILITY-FIRST-MONTH 15A January 14 $/¢ Comma yes [
TAX-LIABILITY-SECOND-MONTH 15B February 14 $/¢ Comma yes [
TAX-LIABILITY-THIRD-MONTH 15C March 14 $/¢ Comma yes [
TAX-LIABILITY-FOURTH-MONTH 15D April 14 $/¢ Comma yes [
TAX-LIABILITY-FIFTH-MONTH 15E May 14 $/¢ Comma yes [
TAX-LIABILITY-SIXTH-MONTH 15F June 14 $/¢ Comma yes [
TAX-LIABILITY-SEVENTH-MONTH 15G July 14 $/¢ Comma yes [
TAX-LIABILITY-EIGHTH-MONTH 15H August 14 $/¢ Comma yes [
TAX-LIABILITY-NINTH-MONTH 15I September 14 $/¢ Comma yes [
TAX-LIABILITY-TENTH-MONTH 15J October 14 $/¢ Comma yes [
TAX-LIABILITY-ELEVENTH-MONTH 15K November 14 $/¢ Comma yes [
TAX-LIABILITY-TWELFTH-MONTH 15L December 14 $/¢ Comma yes [
TAX-LIABILITY-YEARLY-TOTAL 15M Total for Year 15 $/¢ Comma yes [
DEPOSIT-STATE 16 Boxes 2   Comma yes [
DESIGNEE-CHECKBOX-IND Designee Checkbox 1   Comma yes
DESIGNEE-PIN Designee ID Number 9   Comma yes
PREPARER-TIN Preparer SSN/PTIN Box 9   Comma yes
PREPARER EIN Preparer EIN Box 9   Comma yes [
PREPARER-PHONE-NUM Preparer Phone Box 10   Comma yes [
SECT-BRKR          
Form 944
Sections 05 Through 16
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
DAILY-TAX-LIABILITY Line 1 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 2 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 3 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 4 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 5 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 6 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 7 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 8 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 9 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 10 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 11 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 12 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 13 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 14 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 15 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 16 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 17 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 18 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 19 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 20 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 21 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 22 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 23 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 24 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 25 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 26 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 27 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 28 14 $/¢ Comma yes
DAILY-TAX-LIABILITY Line 29 14 $/¢ Comma See Note
DAILY-TAX-LIABILITY Line 30 14 $/¢ Comma See Note
DAILY-TAX-LIABILITY Line 31 14 $/¢ Comma See Note
SECT-BRKR          

Note: Sections 05, 07, 09, 11, 12, 14, 16 = 31 days (Jan, Mar, May, Jul, Aug, Oct and Dec). Sections 08, 10, 13, 15 = 30 days (Apr, Jun, Sep, and Nov). Section 06 = 29 days (Feb).

Exhibit 3.40.37-15 
Form 945, Annual Return of Withheld Federal Income Tax

Form 945
Section 01
FIELD-NAME LINE NUMBER MAX-CHAR $/¢ DELIMITER INDICATOR VALID END POINT
NAME-CONTROL